{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2842","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2842","heading":"Assessment roll - Form - Content - Adjustments - Annual","body":"report.\n\nA. Each county assessor in the state shall annually prepare an\n\nassessment roll, which shall be in such form as may be prescribed by\n\nthe Oklahoma Tax Commission and shall contain the following:\n\n1. A list of all lands in the county in numerical order\n\nbeginning with the lowest numbered section, in the lowest numbered\n\ntownship in the lowest numbered range in the county, and ending in\n\nthe highest numbered section, township and range, with the number of\n\nacres in each tract, and the numbers of the school districts in\n\nwhich such lands are located, and the name and address of the owner\n\nin each instance excepting unplatted lands located inside a city or\n\ntown;\n\n2. A list of town lots in each town or city in like numerical\n\norder and the unplatted lands located inside each city and town, in\n\nnumerical order beginning with the lowest numbered section in the\n\nlowest numbered township and range with the number of acres in each\n\ntract, and the number of the school district in which such lots or\n\ntracts are located, and the name and address of the owner in each\n\ninstance;\n\n3. A list in alphabetical order of all persons and bodies\n\ncorporate in whose names any personal property has been assessed,\n\nthe address of each such taxpayer, the number of the school district\n\nin which such property is taxable, with a sufficient number of\n\ncolumns opposite each name to enter the value, and where practicable\n\nthe number of the several classes of property assessed to each\n\nproperty owner;\n\n4. The value fixed by the county assessor of all property; and\n\nadditional columns to show the equalized value as fixed by the State\n\nBoard of Equalization. In listing real estate the value of land and\n\nimprovements shall be shown separately in each instance; provided,\n\nin those counties in this state which have approved an exemption of\n\nhousehold goods of the heads of families and livestock employed in\n\nsupport of the family from ad valorem taxation pursuant to the\n\nprovisions of subsection (b) of Section 6 of Article X of the\n\nOklahoma Constitution, the county assessor may, in preparation of\n\nthe assessment roll, combine the value of land and improvements\n\nthereon; and\n\n5. Such other information as may be required by the Tax\n\nCommission. Each property in which there is a homestead interest\n\nshall be entered on a separate line, and the assessment roll shall\n\nshow the total assessed valuation of each homestead, the amount of\n\nexemption allowed, and the assessed valuation less the exemption.\n\nB. The assessment roll shall be available electronically to the\n\ncounty board of equalization while the board is in session, in order\n\nthat the board may correct and adjust the taxable value of the\n\nproperty of the county. If there should be any lawful adjustments\n\nnecessary, the board shall inform the county assessor in writing on\n\na form prescribed by the Oklahoma Tax Commission.\n\nC. Prior to November 1 each year, the county assessor shall\n\nsubmit on a form prepared by the Tax Commission a report to the Tax\n\nCommission which states the net assessed valuation and millage levy\n\nof each political subdivision or taxing authority of the state that\n\nis authorized to levy a property tax regardless of whether such\n\nproperty tax is actually levied.","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":"4d07183439061abbc9a8bd26d2be62de6c5507542373a31dbf501b0066b3fbae","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2841","next":"us-ok/okla.-stat.-tit.-68-68-2843"},"notice":"GroundRules: Original legal text. Not legal advice."}