{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2819.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2819.1","heading":"Notice of intent to decrease assessment ration – Public","body":"meetings.\n\nA. No county assessor may decrease the assessment ratio used to\n\ncompute the taxable value of real or personal property unless the\n\nassessor provides written notice of an intent to decrease the\n\nassessment ratio at least ninety (90) days prior to the first date\n\nas of which the assessor intends to cause such ratio to be\n\ndecreased. The written notice shall be mailed by certified mail\n\nwith return receipt requested to the county treasurer, the county\n\nclerk, the county sheriff, to each of the county commissioners and\n\nto the governing board of any local government jurisdiction that\n\nlevies ad valorem taxes upon any property located within the county.\n\nSuch notice shall be mailed not later than sixty (60) days prior to\n\nthe expiration of the ninety-day period prescribed by this\n\nsubsection. The notice shall clearly state the assessment ratio in\n\neffect prior to the decrease, the category of property (whether real\n\nor personal or both) to be affected by the proposed decrease in\n\nassessment ratio and the date as of which such decrease is proposed\n\nto take effect.\n\nB. The county assessor shall also be required to publish a\n\nnotice of intent to decrease the assessment ratio which clearly\n\nstates the ratio in effect prior to the decrease, the category of\n\nproperty (whether real or personal or both) to be affected by the\n\nproposed decrease in assessment ratio and the date as of which such\n\ndecrease is proposed to take effect. The notice shall be placed at\n\nleast one time for three (3) consecutive weeks in a newspaper of\n\ngeneral circulation in the county in which the assessor holds\n\noffice. The last publication date shall be not later than thirty\n\n(30) days prior to the date that any decrease in the assessment\n\nratio is implemented. At the beginning of the notice to be\n\npublished, there shall appear in a font which is conspicuously\n\nlarger than the other information which appears in the notice the\n\nfollowing wording: \"NOTICE OF INTENT TO DECREASE ASSESSMENT RATIO\n\nWITH RESPECT TO REAL OR PERSONAL PROPERTY OR BOTH IN [insert\n\napplicable county name] FOR THE [insert applicable year] ASSESSMENT\n\nYEAR\".\n\nC. Before the county assessor may implement a decrease in an\n\nassessment ratio with respect to either real or personal property,\n\nthere shall be at least three public meetings held at a location\n\nwithin the county prior to the date as of which the first decrease\n\nin assessment ratio occurs. Notice of the meetings shall be posted\n\nin the office of the county assessor, the office of the county\n\ntreasurer, the office of each county commissioner, the office of the\n\ncounty clerk and such other places within the county as may be\n\nfeasible in order to provide adequate notice of the date, time and\n\nlocation of each meeting. The last public meeting shall be held not\n\nlater than thirty (30) days prior to the date any decrease in the\n\napplicable assessment ratio is implemented.\n\nD. The county assessor or a designee from the office of the\n\ncounty assessor shall attend each of the public meetings in order to\n\nanswer questions about the proposed decrease in the assessment ratio\n\nand any possible effects on the budgets of any ad valorem taxing\n\njurisdiction.","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":"ce4e022b18b59a81dbac97e13bd6f6ed0082dd8c273b05a709f009dc330525a1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2819","next":"us-ok/okla.-stat.-tit.-68-68-282"},"notice":"GroundRules: Original legal text. Not legal advice."}