{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2858","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2858","heading":"Railroad, air carrier and public service corporation -","body":"Findings as to assessment - Powers, duties and authority of Tax\n\nCommission relating to assessment - Discovery and inspection of\n\npersonal property.\n\nA. The Oklahoma Tax Commission shall make its findings as to\n\nthe assessment of all railroad, air carrier and public service\n\ncorporation property; and such findings shall, on or before the\n\nthird Monday of June of each year, be presented to the State Board\n\nof Equalization as recommendations for its final action under\n\nSection 21 of Article X of the Oklahoma Constitution. A copy of the\n\nOklahoma Tax Commission's letter of transmittal of its findings\n\nshall, at such time, be furnished each member of said Board.\n\nB. All duties, powers and authority of all officers and\n\nagencies of the state, relating to the assessment of railroad, air\n\ncarrier and public service corporation property, which have been\n\nconferred upon them and vested in them, by law, are hereby\n\ntransferred to, conferred upon and vested in, the Oklahoma Tax\n\nCommission; excepting only the duties, powers and authority of the\n\nState Board of Equalization, as fixed and defined by Section 21 of\n\nArticle X of the Oklahoma Constitution.\n\nC. In the performance of its duties, as prescribed by this\n\nsection, the Oklahoma Tax Commission, or any duly authorized\n\nrepresentative thereof, shall have the power to administer oaths, to\n\nconduct hearings and to compel the attendance of witnesses and the\n\nproduction of the books, records and papers of any person, firm,\n\nassociation, or corporation, and to enter any business or commercial\n\npremises and inspect the property of the taxpayer.\n\nD. Prior to entering the business or commercial premises of any\n\ntaxpayer for purposes of discovering personal property, the Oklahoma\n\nTax Commission shall request permission to enter the business or\n\ncommercial premises and shall state the reason for the inspection.\n\nIf access to the business or commercial premises is denied, the\n\nOklahoma Tax Commission shall be required to obtain a search warrant\n\nin order to conduct an inspection of the interior of the business or\n\ncommercial premises. A search warrant may be obtained upon a\n\nshowing of probable cause that personal property located within\n\nparticularly described business or commercial premises is subject to\n\nad valorem taxation, but not listed or assessed for ad valorem\n\ntaxation as required by law.","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":"6a76239253fdfd88e500d09a74398e9486effa8e07bf07d1dd477a7319a9c42e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2857","next":"us-ok/okla.-stat.-tit.-68-68-2859"},"notice":"GroundRules: Original legal text. Not legal advice."}