{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2818","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2818","heading":"Taxpayer's return not conclusive of value - Raising or","body":"lowering returned value - Separate valuation by county assessor -\n\nInspection and examination of premises.\n\nA. The return of the taxpayer shall not be conclusive as to the\n\nvalue or amount of any property. The county assessor shall have the\n\nauthority and it shall be his duty to raise or lower the returned\n\nvalue:\n\n1. Of any personal property, to conform to the fair cash value\n\nthereof, estimated at the price it would bring at a fair voluntary\n\nsale; or\n\n2. Of any real property so that the assessment thereof shall be\n\nmade in accordance with the provisions of Section 2817 of this title\n\nand with all provisions of the Ad Valorem Tax Code applicable to the\n\nvaluation of real property.\n\nB. The county assessor shall assess and value all property,\n\nboth real and personal, which is subject to assessment by him, and\n\nshall place a separate value on the land and improvements in\n\nassessing real estate; and he shall do all things necessary,\n\nincluding the viewing and inspecting of property, to enable him to\n\nassess and value all taxable property, determine the accuracy of\n\nassessment lists filed with him, discover and assess omitted\n\nproperty, and determine the taxable status of any property which is\n\nclaimed to be exempt from ad valorem taxation for any reason.\n\nC. In the performance of his duties, the county assessor, or\n\nhis duly appointed and authorized deputy, shall have the power and\n\nauthority to:\n\n1. Go upon any premises and enter any business building or\n\nstructure and view the same and the property therein, and to view,\n\ninspect or appraise any property located within his county, however,\n\nthe county assessor shall not have the power or authority to enter\n\nthe private dwelling of a taxpayer except as provided for in\n\nsubsection D of this section; and\n\n2. Examine any person under oath in regard to the amount or\n\nvalue of his property.\n\nD. In the event of a dispute concerning the valuation of\n\nhousehold personal property, a taxpayer may request the county\n\nassessor to perform a visual inspection of such property.\n\nE. Prior to entering the business or commercial premises of any\n\ntaxpayer for purposes of discovering personal property, the county\n\nassessor or deputy shall request permission to enter the business or\n\ncommercial premises and shall state the reason for the inspection.\n\nIf access to the business or commercial premises is denied, the\n\ncounty assessor or deputy shall be required to obtain a search\n\nwarrant in order to conduct an inspection of the interior of the\n\nbusiness or commercial premises. A search warrant may be obtained\n\nupon a showing of probable cause that personal property located\n\nwithin particularly described business or commercial premises is\n\nsubject to ad valorem taxation, but not listed or assessed for ad\n\nvalorem taxation as required by law.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"7fb7653212b8e290ff0244d204569d1999dfab16bd6e285579decadc46145a85","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2817.3","next":"us-ok/okla.-stat.-tit.-68-68-2819"},"notice":"GroundRules: Original legal text. Not legal advice."}