§ 68-2826. Appraisers - Valuations - Reassessment.

Appraisers whose services may be obtained by appointment by the assessor or who may be assigned by the Oklahoma Tax Commission, upon request of the county assessor, to assist any county assessor shall act in an advisory capacity only.  Valuations made by such appraisers shall not be binding upon the assessor.  All valuations made pursuant to the Ad Valorem Tax Code shall be made and entered by the assessor pursuant to law.  County assessors may provide photocopies of taxpayer rendition forms and photocopies of any other documents filed by the taxpayer which are directly related to and necessary for appraisers to assist in this capacity.  The original documents filed by the taxpayer must be maintained by the county assessors.  Upon the expiration of the period for reassessment, provided in Section 2846 of this title, all copies of taxpayer documents and the related work papers of the appraisers must be destroyed or returned to the county assessors by February 1 of the following year.  In addition, all photocopies of taxpayer documentation and appraiser work papers must be returned to the county assessor within ten (10) calendar days of the termination of the contract with the appraisers to provide the services described in this section.

Added by Laws 1988, c. 162, § 26, eff. Jan. 1, 1992.  Amended by Laws 2012, c. 164, § 1, eff. Nov. 1, 2012.