{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2823","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2823","heading":"Cost of comprehensive visual inspection program","body":"A. For each fiscal year, the cost of the comprehensive program\n\nof visual inspections for real property and the cost of physical\n\ninspections of personal property shall be paid by appropriate\n\nwarrants from those who receive the revenues of the mill rates\n\nlevied on the property of the county as prescribed by this section.\n\nSchool districts are hereby authorized to pay such costs from\n\nrevenues accruing to their building funds. The county assessor\n\nshall prepare a budget for the comprehensive program of visual\n\ninspections for real property and the cost of physical inspections\n\nof personal property and file such budget with the county excise\n\nboard or county budget board.\n\nB. The county excise board or county budget board shall\n\napportion such cost among the various recipients of revenues from\n\nthe mill rates levied, including the county, all cities and towns,\n\nall school districts, all sinking funds of such recipients, and all\n\njurisdictions specified in subsection D of this section, in the\n\nratio which each recipient's total tax collection authorized from\n\nits mill rates levied for the preceding year bears to the total tax\n\ncollection authorized of all recipients from all their mill rates\n\nlevied for the preceding year. The cost shall include only those\n\nexpenses directly attributable to the visual inspection program and\n\nthose expenses directly attributable to physical inspections of\n\npersonal property and shall not include any expenses of the office\n\nof the county assessor which, in the judgment of the county excise\n\nboard or county budget board, are expenses of county assessor's\n\noffice which would exist in the absence of such program or in the\n\nabsence of physical inspection of personal property. Expenses that\n\nare attributable both to the visual inspection program and physical\n\ninspection of personal property, and which would exist in the\n\nabsence of such program or inspection, including but not limited to\n\nsalaries, employee benefits, office supplies and equipment, may be\n\nprorated; provided, no portion of the salary of the county assessor\n\nshall be included in such costs.\n\nC. Upon receipt of the billing statement provided for in\n\nsubsections D and E of this section by each such recipient, the mill\n\nrates to be established by the board for each such recipient for the\n\ncurrent year shall include and be based upon such amounts and shall\n\nconstitute an appropriation of such amounts to the county assessor\n\nfor expenditure for the expenses of administering the visual\n\ninspection program each year. In the case of a sinking fund of a\n\nrecipient, if, after approving its budget, the governing body of a\n\nrecipient notifies the board in writing that there are no funds\n\nappropriated to pay the amount of the billing statement for such\n\nsinking fund, such notice shall constitute conclusive evidence of a\n\nfinancial obligation of the recipient as it relates to such sinking\n\nfund. The board may seek a judgment for the amount of such\n\nobligation and court costs in the district court of the county in\n\nwhich the board is located.\n\nD. The county assessor shall render a statement to each of the\n\njurisdictions within the county which receive revenue from an ad\n\nvalorem mill rate. Such statement shall include the following\n\ninformation:\n\n1. The current fiscal year in which the charge has been\n\nincorporated in the jurisdiction's budget;\n\n2. All jurisdictions receiving statements from the county\n\nassessor, the mill rate for each in the previous year, and the\n\nproportion of each to the combined mill rates of all jurisdictions\n\nwithin the county for the previous year. The proportions specified\n\nin this paragraph should equal a total of one hundred percent\n\n(100%);\n\n3. The charge for the entity receiving the statement as well as\n\nthe charge for each jurisdiction of the county based upon the\n\nproportions specified in paragraph 2 of this subsection. The total\noportion of each to the combined mill rates of all jurisdictions\n\nwithin the county for the previous year. The proportions specified\n\nin this paragraph should equal a total of one hundred percent\n\n(100%);\n\n3. The charge for the entity receiving the statement as well as\n\nthe charge for each jurisdiction of the county based upon the\n\nproportions specified in paragraph 2 of this subsection. The total\n\nof all current year charges for all county jurisdictions should\n\nequal the total visual inspection program budget for the current\n\nfiscal year;\n\n4. The amount of the total budget for the office of the county\n\nassessor and the percentage that visual inspection program expenses\n\nare of such total budget; and\n\n5. A copy of the County Budget Visual Inspection Account and a\n\nbrief description of the areas to be visually inspected for the\n\ncurrent fiscal year, consistent with the plan on file with the\n\nOklahoma Tax Commission pursuant to Section 2820 of this title.\n\nE. In any county wherein any jurisdiction's budget and mill\n\nrates are not subject to review and approval by the county excise\n\nboard, the county assessor shall nevertheless include any such\n\njurisdiction in the calculations required under subsection A of this\n\nsection. The county assessor shall also render a billing statement\n\nto any such jurisdiction showing the charge for the current fiscal\n\nyear due from the jurisdiction. Such billing statement shall also\n\nshow all the information specified in subsection D of this section.\n\nSuch billing statement shall clearly indicate that the charge\n\npayable by the jurisdiction is due and payable by December 31 of the\n\ncurrent fiscal year.","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":"246ae5538a88bfd5c9740935b22e531276c50f7724625a2bff99d7ed1f049744","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2822","next":"us-ok/okla.-stat.-tit.-68-68-2824"},"notice":"GroundRules: Original legal text. Not legal advice."}