{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2830","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2830","heading":"Monitoring valuations - Noncompliance guidelines and","body":"procedure.\n\nA. The Oklahoma Tax Commission shall monitor the progress of\n\nvaluation in each county as it occurs each year. Such monitoring\n\nmay be conducted by periodic audits of assessments through visits to\n\nthe county or through an analysis of assessment activity by means of\n\na computer-assisted monitoring program.\n\nB. The Oklahoma Tax Commission shall establish guidelines for\n\ndetermining the extent of noncompliance with the applicable law or\n\nadministrative rules governing valuation of taxable property. Such\n\nguidelines shall establish three categories of noncompliance. The\n\ncategories shall be respectively denominated as Category 1, Category\n\n2 and Category 3. Each category shall represent progressive degrees\n\nof noncompliance. Provided, if the Tax Commission finds that a\n\ncounty assessor is not annually valuing taxable real and personal\n\nproperty within the county as required by Sections 2817 and 2829 of\n\nthis title, the Tax Commission shall certify that the county is not\n\nin compliance with such statutes and shall be required to take\n\naction as prescribed by this section for the appropriate category of\n\nnoncompliance according to the guidelines established pursuant to\n\nthe provisions of this subsection. The Oklahoma Tax Commission\n\nshall be authorized to take action as prescribed by this section for\n\neach category of noncompliance as follows:\n\nCategory 1: The Oklahoma Tax Commission shall notify the county\n\nassessor of the nature of the noncompliance and shall indicate the\n\naction required to correct such noncompliance.\n\nCategory 2: The Oklahoma Tax Commission shall order the action\n\nto be taken in order to bring the county into compliance. The\n\nOklahoma Tax Commission is authorized to do any or all of the\n\nfollowing:\n\n1. Impose a schedule of required actions by county officials to\n\nbring the county into compliance;\n\n2. Establish deadlines for bringing the county into compliance;\n\nor\n\n3. Impose changes in procedures in the assessor's office, if\n\nnecessary, to facilitate continued compliance.\n\nCategory 3: The Oklahoma Tax Commission shall notify the board\n\nof county commissioners and the county assessor of the affected\n\ncounty that the county is in violation of law or regulations\n\nrelating to the valuation function for the administration of the ad\n\nvalorem tax. The Oklahoma Tax Commission shall conduct a\n\nconference, within thirty (30) days after such notice, in that\n\ncounty with the board of county commissioners, the county assessor\n\nand the county board of equalization, to formally notify the county\n\nof the extent of noncompliance and the measures necessary to correct\n\nit. The Oklahoma Tax Commission is authorized to do any or all of\n\nthe following:\n\n1. Impose a schedule of required actions by county officials to\n\nbring the county into compliance;\n\n2. Establish deadlines for bringing the county into compliance;\n\n3. Impose changes in procedures in the assessor's office, if\n\nnecessary, to facilitate continued compliance;\n\n4. Place the county valuation function under the temporary\n\nsupervision of a qualified Oklahoma Tax Commission employee;\n\n5. Require additional training for the assessor, deputies or\n\nmembers of the equalization board; or\n\n6. Provide written or oral reports to the board of county\n\ncommissioners and the county board of equalization of the progress\n\nin regaining compliance status for the county. Such reports shall\n\nbe public records.\n\nThe Oklahoma Tax Commission shall periodically conduct a review\n\nof the extent of noncompliance in each county determined to be in\n\nCategory 3 noncompliance. When the Oklahoma Tax Commission\n\ndetermines that such a county is in substantial compliance with the\n\napplicable law or administrative regulations governing valuation of\n\ntaxable property, the Commission shall so certify.\n\nC. The Oklahoma Tax Commission may request the Court of Tax\n\nReview to order a county determined to be in Category 3\neach county determined to be in\n\nCategory 3 noncompliance. When the Oklahoma Tax Commission\n\ndetermines that such a county is in substantial compliance with the\n\napplicable law or administrative regulations governing valuation of\n\ntaxable property, the Commission shall so certify.\n\nC. The Oklahoma Tax Commission may request the Court of Tax\n\nReview to order a county determined to be in Category 3\n\nnoncompliance to reimburse the Oklahoma Tax Commission from the\n\ncounty assessor's budget as established in Section 2823 of this\n\ntitle for all costs incurred as a result of the assumption of the\n\nvaluation function by the Commission. The salary of the county\n\nassessor shall not be paid during the time that a qualified employee\n\nof the Oklahoma Tax Commission is supervising the valuation function\n\nin the county, but shall be restored as of the date the Commission\n\ncertifies to the board of county commissioners that noncompliance\n\nhas been corrected.\n\nD. The county assessor shall have the right to appeal an order\n\nissued by the Oklahoma Tax Commission to correct Category 2\n\nnoncompliance or to appeal a decision finding Category 3\n\nnoncompliance in the manner provided by Section 2883 of this title.","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":"04c0f9518b6842fd230896c755280a36ce674ea6c7cfe5486a9a4858de775382","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-283","next":"us-ok/okla.-stat.-tit.-68-68-2831"},"notice":"GroundRules: Original legal text. Not legal advice."}