{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2843","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2843","heading":"Unlisted personal property - Discovery and assessment","body":"A. If any personal property is not listed with the county\n\nassessor on or before March 15th of any year, the county assessor\n\nshall proceed, as soon as the omission is discovered, to ascertain\n\nand estimate from the best information obtainable, the amount and\n\nvalue of such property, and shall list and assess the same in the\n\nname of the owner thereof if such owner be known. If the owner is\n\nunknown the property may be listed and assessed in the name of the\n\nperson in charge of such property as agent, or it may be listed and\n\nassessed to \"unknown owner\"; and the failure of the county assessor\n\nto ascertain the true owner shall not invalidate the assessment.\n\nB. If any person, firm, association or corporation has any\n\nproperty belonging to others under his control or charge or in his\n\npossession, as warehouseman, factor, bailee, agent, employee or\n\notherwise, he shall, upon written request of the county assessor or\n\ncounty board of equalization, make report, under oath, of the amount\n\nand ownership of such property, and upon refusal, neglect or failure\n\nto make such report, such person, firm, association or corporation\n\nshall be personally liable for the taxes on such property.\n\nC. No assessment of personal property not listed with the\n\ncounty assessor shall become final until ten (10) days after the\n\ncounty assessor has mailed to the last-known address of the person,\n\nfirm, association, corporation or company he believes to be the\n\nowner, or to the person in charge of such property, a copy of the\n\nassessment sheet upon which such property is listed, and which\n\nassessment sheet shall show a reasonable itemization and description\n\nof the property assessed and the value thereof, and shall show that\n\nthe list and assessment was made by the county assessor.","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":"a9a6b3155288578175ff4d97150845d70cfd69d5f8bb0b783861fa5ddb575c2b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2842","next":"us-ok/okla.-stat.-tit.-68-68-2844"},"notice":"GroundRules: Original legal text. Not legal advice."}