{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2820","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2820","heading":"Visual inspection of taxable property","body":"A. Each county assessor shall conduct a comprehensive program\n\nfor the individual visual inspection of all taxable property within\n\nhis respective county. Each assessor shall thereafter maintain an\n\nactive and systematic program of visual inspection on a continuous\n\nbasis and shall establish an inspection schedule which will result\n\nin the individual visual inspection of all taxable property within\n\nthe county at least once each four (4) years.\n\nB. The first cycle of visual inspections for property shall\n\nbegin upon January 1, 1991, as prescribed by Section 2481.1 of Title\n\n68 of the Oklahoma Statutes, and shall end upon December 31, 1994.\n\nThereafter, each succeeding four-year cycle for visual inspections\n\nshall begin upon January 1 of the year following the fourth year of\n\nthe preceding cycle and shall end upon December 31 of the applicable\n\nfour-year cycle. The county assessor shall utilize the standard\n\nparcel identification system required by law to assign each parcel\n\nof real property a unique identification code or number. The code or\n\nnumber shall be used to ensure that the inspection sequence for real\n\nproperty results in a visual inspection of each parcel at least once\n\neach four (4) years. Each successor of the county assessor shall\n\nuse the same cycle as used by the assessor's predecessor in office\n\nfor visual inspections of property.\n\nC. Prior to the beginning of the first visual inspection cycle\n\nand each subsequent visual inspection cycle, the county assessor\n\nshall develop a plan that details the number of real property\n\nparcels to be inspected in each year of the cycle by use category,\n\ngeographic area or other basis, the resources and budget proposed to\n\ncomplete the inspections and the valuation methodology to be used in\n\ndetermining the fair cash value of the real property and\n\nimprovements thereon. The plan shall be adequate to ensure the\n\nvisual inspection of all parcels of real property within the county\n\nat least once each four (4) years. The plan shall also be adequate\n\nto ensure that the information collected from the visual inspection\n\nof real property each year is sufficient to establish a\n\nrepresentative sample from each use category in order to conduct the\n\nproper valuation of all taxable property within each use category by\n\nmeans of an accepted standard for mass appraisal practice. The\n\ncounty assessor shall submit the proposed plan to the Oklahoma Tax\n\nCommission by the first working day in October preceding the\n\nbeginning of the four-year cycle. The Oklahoma Tax Commission shall\n\neither approve the plan if the plan and resources are adequate to\n\ncomplete the cycle and if the plan will result in a representative\n\nsample from each use category in order to value all taxable property\n\neach year or shall correct and modify the plan in order to establish\n\na program for visual inspection that will be completed by the end of\n\nthe cycle and that will provide a representative sample from each\n\nuse category in order to value all taxable property each year. An\n\napproved plan shall be made for each county as of the beginning date\n\nof each cycle and a copy of such plan shall be filed with the\n\nOklahoma Tax Commission.\n\nD. Each year the county assessor shall submit a progress report\n\nto the Oklahoma Tax Commission indicating the number of real\n\nproperty parcels inspected by use category, geographic area or other\n\nbasis, the resources and budget expended in the last completed\n\nfiscal year and the valuation methodology used to determine fair\n\ncash values of the real property and improvements. The Oklahoma Tax\n\nCommission shall correct and modify any visual inspection plan\n\nduring the four-year cycle if progress reports indicate that\n\ninspection of real property parcels will not be completed or will be\n\nperformed in violation of legal requirements for such inspections.\n\nThe county assessor shall be required to complete the four-year\nir\n\ncash values of the real property and improvements. The Oklahoma Tax\n\nCommission shall correct and modify any visual inspection plan\n\nduring the four-year cycle if progress reports indicate that\n\ninspection of real property parcels will not be completed or will be\n\nperformed in violation of legal requirements for such inspections.\n\nThe county assessor shall be required to complete the four-year\n\ncycle in accordance with such plan as corrected and modified.\n\nE. Each county assessor shall prepare and submit to the\n\nOklahoma Tax Commission a detailed report of the progress made in\n\nthe visual inspection program in his county to the date of the\n\nreport and it shall be made a matter of public record. Such report\n\nshall be submitted upon forms supplied by the Oklahoma Tax\n\nCommission and shall consist of such information as the Oklahoma Tax\n\nCommission requires. The progress report shall be submitted not\n\nlater than October 15 each year or the first working day thereafter.\n\nBased in part on all such county progress reports, the Oklahoma Tax\n\nCommission shall prepare its own report from all sources and\n\ntransmit a copy of its own report to the Legislature and the State\n\nBoard of Equalization.","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":"b08e0b97f7a252321d29d344d96f122866d619e3962a84e39b8fb2295f1f826b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-282","next":"us-ok/okla.-stat.-tit.-68-68-2821"},"notice":"GroundRules: Original legal text. Not legal advice."}