{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2836","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2836","heading":"County assessor to take lists - Meeting taxpayers -","body":"Taxpayer failing to meet assessor - Receiving lists at assessor's\n\noffice - Penalty for failure to list.\n\nA. The county assessor of each county in the state shall, on\n\nthe first day of January of each year, or as soon thereafter as may\n\nbe practicable, proceed to take a list of taxable property in the\n\ncounty. In order to take lists of personal property and receive\n\nhomestead exemption applications, the county assessor, or the\n\nassessor's deputy, shall meet the taxpayers at various places\n\nthroughout the county. The county assessor may exercise discretion\n\nas to where to meet the taxpayers and how long to stay at each\n\nplace, provided the assessor goes to each city and incorporated town\n\nin counties that have not abolished household personal property tax.\n\nAt least ten (10) days prior to the date the county assessor will\n\nmeet the taxpayers to list their property, the county assessor shall\n\ngive notice by publication in at least one newspaper of general\n\ncirculation in the county, stating the date and hours of the day of\n\neach visit to each city, town or other place; and such notice may be\n\npublished in the manner of commercial advertising, rather than legal\n\nnotices, and the county may pay up to rates prevalent in the area\n\nfor commercial advertising.\n\nB. If any taxpayer shall fail to meet the county assessor and\n\nlist the taxpayer's property on the date advertised, such taxpayer\n\nmay render a written list of all the taxpayer's personal property\n\nand make written application for homestead exemption, and shall\n\nsubscribe and swear to the oath required by each taxpayer as to its\n\ncorrectness. Such written lists or applications shall not constitute\n\na valid return or application unless made on the forms prescribed by\n\nthe Oklahoma Tax Commission and in the manner required by law.\n\nC. After the county assessor shall have visited each city,\n\ntown, or other place, the county assessor shall be in the county\n\nassessor's office at the county seat from March 1 to March 15,\n\ninclusive, for the purpose of receiving lists from those who have\n\nnot listed their property for the current year, and all who fail to\n\nlist all or any part of their personal property for the current\n\nyear, on or before March 15, shall be delinquent. If any personal\n\nproperty is not listed by the person whose duty it is to list such\n\nproperty on or before March 15 of any year, when such property is\n\nassessed there shall be added to the assessed valuation of such\n\nproperty as a mandatory penalty, amounts as follows:\n\n1. If listed or assessed after March 15, but on or before April\n\n15, ten percent (10%) of the assessed value; and\n\n2. If listed or assessed after April 15, twenty percent (20%)\n\nof the assessed value.\n\nD. If the county assessor fails, neglects, or refuses to add\n\nthe valuation penalty as provided by this section, the county\n\nassessor shall be liable on the county assessor's official bond for\n\nthe amount of the penalties.","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":"1008389d7bc3c50d3a4c7815019a2d1fc1c170cd0ac5e3efe2cf1f82721e257f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2835","next":"us-ok/okla.-stat.-tit.-68-68-2837"},"notice":"GroundRules: Original legal text. Not legal advice."}