{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2840","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2840","heading":"County assessor to prepare, build and maintain certain","body":"permanent records.\n\nA. Each county assessor shall prepare, build, and maintain\n\npermanent records containing the following information:\n\n1. The classification, grade, and value of each tract of land\n\nlocated outside cities and towns and platted subdivisions and\n\nadditions and the improvements thereon;\n\n2. The description and value of all lots and tracts and the\n\nimprovements thereon, and a list of lands that have been annexed to\n\nany city or town, commencing with the lowest numbered section and\n\nthe different subdivisions and fractional parts thereof in the\n\nlowest numbered townships in the lowest numbered range in the\n\ncounty, and ending with the highest numbered section, township, and\n\nrange and the improvements thereon; and\n\n3. The information required herein to be shown on such\n\npermanent records shall be shown as to tax exempt as well as taxable\n\nproperty, and shall be in such forms as may be acceptable to the\n\nOklahoma Tax Commission. It shall not be necessary to place upon\n\nsuch records any grade or value on land and improvements owned by\n\nthe United States of America, this state or any subdivision thereof,\n\nor any land and improvements exempt from ad valorem taxation by\n\nreason of the same being used exclusively and directly for\n\nreligious, charitable, or educational purposes, such as churches,\n\nschools, colleges, universities, cemeteries, and all lands owned by\n\nrailroads, air carriers, and public service corporations that are\n\nassessed by the State Board of Equalization. Exempt Indian land and\n\nother exempt property shall be valued and the value placed upon such\n\nrecords.\n\nB. When the valuation of the real estate of each county has\n\nbeen completed, as required by this section, it shall be the\n\nmandatory duty of the county assessor and each of his or her\n\nsuccessors in office to continuously maintain, revise, and correct\n\nthe records relating thereto, and to continuously adjust and correct\n\nassessed valuations in conformity therewith. Such maintenance,\n\nrevision, and correction shall be made each year based upon the\n\nresults of the calculations required by law to be performed each\n\nyear in order to determine the fair cash value of all property\n\nwithin the county.\n\nC. Each county assessor shall request in his or her budget\n\nrequest each year sufficient funds to carry out the provisions of\n\nthis section. It shall be the mandatory duty of the several boards\n\nof county commissioners, the several county excise boards, and the\n\nseveral county budget boards each year to make sufficient\n\nappropriations to enable the county assessor to perform the duties\n\nrequired of him or her by this section. If any board of county\n\ncommissioners, county excise board, or county budget board fails,\n\nneglects, or refuses, upon written request of the county assessor,\n\nto provide adequate appropriations for supplies, deputy hire, or\n\ntraveling expenses for the performance of the duties imposed upon\n\nthe county assessor by this section, such appropriations may be\n\nobtained by mandamus action instituted in district court by the\n\ncounty assessor or any other county officer, or any taxpayer of the\n\ncounty.\n\nD. The classification and valuation provided for by this\n\nsection shall be done under the supervisory assistance of the\n\nOklahoma Tax Commission. The forms used in such classification and\n\nvaluation of property shall be prescribed by the Oklahoma Tax\n\nCommission. Where the classification and valuation has already been\n\ncompleted, it shall not be necessary for the county assessor to\n\nagain make such classification and valuation, except it shall be the\n\nduty of such county assessor to continuously maintain, revise, and\n\ncorrect the same as required by this section.\n\nE. Each county assessor, upon request of the agency designated\n\nas the State Data Center, shall furnish all location data and\n\naddresses necessary to complete the work of the agency with the\n\nUnited States Census Bureau.","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":"f10d18bbb6a085eb417b4c5aa23ba5fe8f1ad8c47fddbcd0b34cf2a1af0ba3a3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2839","next":"us-ok/okla.-stat.-tit.-68-68-2841"},"notice":"GroundRules: Original legal text. Not legal advice."}