{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2861","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2861","heading":"County boards of equalization - Creation - Membership -","body":"Appointment - Term - Qualifications - Secretary and clerk -\n\nConflicts and disputes - Unlawful acts - Penalty.\n\nA. A county board of equalization is hereby created for each\n\ncounty in the state. Said board shall consist of three (3) members.\n\nB. Members of the county board of equalization shall be\n\nappointed as follows:\n\n1. One member shall be appointed by the Oklahoma Tax\n\nCommission;\n\n2. One member shall be appointed by the board of county\n\ncommissioners; and\n\n3. One member shall be appointed by the district judge or a\n\nmajority of the district judges in all judicial districts where more\n\nthan one district judge is elected.\n\nC. The tenure of office of each county board of equalization\n\nmember shall be coterminous with that of the first county\n\ncommissioner district and the third county commissioner district.\n\nD. The qualifications of the members of the county board of\n\nequalization shall be as follows:\n\n1. The member must be a qualified elector and resident of the\n\ncounty;\n\n2. The member may not hold an elected office of the state,\n\ncounty, school district or municipal subdivision;\n\n3. The member may not file for any elected office of the state,\n\ncounty, school district or municipal subdivision without first\n\nresigning from the county board of equalization; and\n\n4. Not more than one member shall live in any one county\n\ncommissioner's district; provided, any member serving on the\n\neffective date of this act may continue to serve until completion of\n\nthe member's tenure of office pursuant to the provisions of\n\nsubsection C of this section notwithstanding the provisions of this\n\nparagraph.\n\nE. The county clerk shall serve as secretary and clerk of said\n\nboard without additional compensation.\n\nF. If there is a conflict or dispute as to the membership, the\n\neligibility of any appointee for membership, the priority of an\n\nappointment or appointments, one as opposed to another, or the right\n\nof any appointee to serve in any county commissioner's district,\n\nthen, such conflict or dispute shall be resolved by a determination\n\nand order of the Oklahoma Tax Commission.\n\nG. It shall be unlawful for any member of the county board of\n\nequalization to sell or contract to sell, or to lease or contract to\n\nlease, or to represent any person, firm, corporation or association\n\nin the sale or the lease of any machinery, supplies, equipment,\n\nmaterial, or other goods, wares, or merchandise to any county or\n\ncity or town of the county. It shall also be unlawful for any\n\nmember of the county board of equalization to serve as employee,\n\nofficial, or attorney for any county or city, or town of the county,\n\nor for any such member to represent any taxpayer before the board in\n\nany manner, or to use the position as a board member to further the\n\nmember's own interests. It shall also be unlawful for any taxpayer\n\nor interested party to employ any member of the county board of\n\nequalization in any matter coming before the board.\n\nH. Any person violating any of the provisions of this section\n\nshall be deemed guilty of a Class D3 felony offense, and upon\n\nconviction thereof shall be punished by a fine of not less than Two\n\nHundred Dollars ($200.00) and not more than One Thousand Dollars\n\n($1,000.00), or by imprisonment as provided for in subsections B\n\nthrough F of Section 20P of Title 21 of the Oklahoma Statutes, or by\n\nboth such fine and imprisonment.\n\nI. Any action taken by a county excise board after August 24,\n\n1989, and before May 30, 1990, are hereby declared to be official\n\nactions of a duly constituted county excise board.","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":"acd4147b10e76ac89766042e84f33f555bf22cd6b54cb117207d2e0fc79eb219","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2860","next":"us-ok/okla.-stat.-tit.-68-68-2862"},"notice":"GroundRules: Original legal text. Not legal advice."}