{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2835","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2835","heading":"Forms for listing and assessment of property","body":"A. On or before January 1 of each year, the Oklahoma Tax\n\nCommission shall prescribe for the use of all county assessors,\n\nsuitable blank forms for the listing and assessment of all property,\n\nboth real and personal. Such forms shall contain such information\n\nand instructions as may be necessary in order to obtain a full and\n\ncomplete list of all taxable property and such forms shall be used\n\nuniformly throughout the state. Any change in these forms must have\n\nthe approval of the Tax Commission.\n\nB. It shall be the duty of the county assessor to furnish such\n\nforms to any taxpayer upon request, and all personal property shall\n\nbe listed on such forms in the manner provided therein. Such lists\n\nshall be signed and sworn to and filed with the county assessor not\n\nlater than March 15 of each year; and such lists may show the\n\ndescription of real property, which may be by subdivision of quarter\n\nsections, or less if any such subdivision is owned in less quantity,\n\ndescribing such less quantity by United States Land Survey\n\nnomenclature if that can be done, otherwise by metes and bounds,\n\naccording to ownership.\n\nC. Real estate need not be listed by the taxpayer, but may be\n\nlisted if the taxpayer so desires, in which case the list shall show\n\nthe taxpayer's estimate of the value of each tract of land and shall\n\nseparately show the value of the buildings and improvements thereon.\n\nD. All such sworn lists of property shall contain such other\n\ninformation concerning both real and personal property as may be\n\nrequired by such forms so prescribed.\n\nE. All such sworn lists of property, any other documents\n\nproduced by a taxpayer to the assessor or the board of equalization\n\nduring the informal and formal hearing process, or during discovery\n\nin any ad valorem tax appeal in the Court of Tax Review or the\n\ndistrict court, shall be protected as confidential and shall not be\n\navailable for inspection under the 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":"ac10ddb4f2d7d18fa1a1a0e24223d1ef44faa92ae437b1eee3395d174fd91750","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2834","next":"us-ok/okla.-stat.-tit.-68-68-2836"},"notice":"GroundRules: Original legal text. Not legal advice."}