{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2826","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2826","heading":"Appraisers - Valuations - Reassessment","body":"A. 1. For residential property, the county assessor may\n\nappoint, or may request the Oklahoma Tax Commission to assign, an\n\nappraiser to assist the county assessor in valuation of the\n\nproperty.\n\n2. For nonresidential property, after consultation with the\n\nOklahoma Tax Commission, the county assessor may appoint an\n\nappraiser to assist the county assessor in valuation of the\n\nproperty.\n\nB. Appraisers whose services may be obtained by appointment by\n\nthe assessor or who may be assigned by the Oklahoma Tax Commission,\n\nupon request of the county assessor, to assist any county assessor\n\nshall act in an advisory capacity only. Valuations recommended by\n\nsuch appraisers shall not be binding upon the assessor. All\n\nvaluations made pursuant to the Ad Valorem Tax Code shall be made\n\nand entered by the assessor pursuant to law.\n\nC. Appraisers whose services were obtained to assist the county\n\nassessor for valuation shall not participate in any valuation\n\nnegotiations, protests to the county assessor, or protests to the\n\ncounty board of equalization. Contracts for such appraiser services\n\nshall be subject to the Oklahoma Open Records Act.\n\nD. County assessors may provide photocopies of taxpayer\n\nrendition forms and photocopies of any other documents filed by the\n\ntaxpayer which are directly related to and necessary for appraisers\n\nto assist in this capacity. The original documents filed by the\n\ntaxpayer must be maintained by the county assessors. Upon the\n\nexpiration of the period for reassessment, provided in Section 2846\n\nof this title, all copies of taxpayer documents and the related work\n\npapers of the appraisers must be destroyed or returned to the county\n\nassessors by February 1 of the following year. In addition, all\n\nphotocopies of taxpayer documentation and appraiser work papers must\n\nbe returned to the county assessor within ten (10) calendar days of\n\nthe termination of the contract with the appraisers to provide the\n\nservices described in this section.\n\nE. Except for communications of information protected by\n\nSection 2835 of this title, all communications between a county\n\nassessor and an appraiser, including communications through a third\n\nparty, shall be subject to the Oklahoma Open Records Act.","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":"4190c62d6f5d37a0a77032f412252778debf6b2b987572c76ec8e4578f3bdde7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2825","next":"us-ok/okla.-stat.-tit.-68-68-2827"},"notice":"GroundRules: Original legal text. Not legal advice."}