{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-887","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-887","heading":"Annual assessment by county assessor","body":"The county assessor must on or before the first Monday in May in\n\neach year assess all the real property in the district to the\n\npersons who own, claim, or have the possession or control thereof,\n\nat its full cash value. He must prepare an assessment book, in\n\nwhich must be listed all such property within the district in which\n\nmust be specified in separate columns under appropriate heads the\n\nfollowing:\n\n1. The name of the person to whom the property is assessed. If\n\nthe name of the owner is not known to the assessor the property must\n\nbe assessed to \"unknown owners\".\n\n2. Land or township, range, section or fractional section and\n\nwhen such land is not a congressional division or subdivision, by\n\nmetes and bounds, or other description sufficient to identify,\n\ngiving an estimate of the number of acres.\n\n3. Lots in any subdivision by giving the number and block\n\naccording to the system of numbering in the recorded plat of such\n\nsubdivision.\n\n4. The cash value of real estate other than lots in any\n\nsubdivision.\n\n5. The cash value of lots in any subdivisions.\n\n6. The cash value of all improvements on the real estate.\n\n7. The total value of the property after equalization.\n\n8. Such other things as the board of directors may require.\n\nProvided, however, that the assessment of any property in the name\n\nof the wrong person shall in no way invalidate the assessment\n\nthereon.","path":["OK Code","Title 19"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os19.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"505b7c1bb219caabccc894ad2fca839fc949ecf83907fcc3707a68dd2da01dcf","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-886","next":"us-ok/okla.-stat.-tit.-19-19-888"},"notice":"GroundRules: Original legal text. Not legal advice."}