{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2863","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2863","heading":"County board of equalization - Sessions - Purpose -","body":"Special sessions - Duties and authority - Hearing officers.\n\nA. The county boards of equalization shall hold sessions\n\ncommencing on April 1, or the first working day thereafter, and\n\nending not later than May 31, for the purpose of correcting and\n\nadjusting the assessment rolls in their respective counties to\n\nconform to the fair cash value of the property assessed, as defined\n\nby law. However, in counties having an assessed valuation in excess\n\nof One Billion Dollars ($1,000,000,000.00), sessions shall commence\n\non the fourth Monday in January and end not later than May 31. If\n\nthe number of appeals pending would in the estimation of the board\n\nmake it impracticable for the county board of equalization to\n\ncomplete hearing and adjudication of such appeals on or before May\n\n31, a special session may be called, for such time as is necessary\n\nto complete consideration of the appeals, subject to the approval of\n\nthe county budget board, between June 1 and no later than July 31.\n\nSuch approval of the county budget board must be requested no later\n\nthan May 15. The county board of equalization may meet in special\n\nsession between March 1 and March 31 for the purpose of considering\n\nappeals pending on or before the date of notice of such special\n\nsession, if the number of appeals pending would in the estimation of\n\nthe board make it impracticable for the county board of equalization\n\nto complete hearing and adjudication of such appeals on or before\n\nMay 31. At any such special session called between March 1 and\n\nMarch 31, the board shall conduct no other business than the hearing\n\nor adjudication of such appeals pending pursuant to the provisions\n\nof Section 2801 et seq. of this title. Except for special sessions,\n\nthe meetings of each board shall be called by the chair or, in the\n\nevent of the refusal or inability of the chair, by a majority\n\nmembership of the board. The secretary of the board of equalization\n\nshall fix the dates of the extended special session hearings\n\nprovided for in this section.\n\nB. It shall be the duty of the boards and they shall have the\n\nauthority to:\n\n1. Raise or lower appraisals to conform to the fair cash value\n\nof the property, as defined by law in response to an appeal filed as\n\nprescribed by law;\n\n2. Add omitted property;\n\n3. Cancel assessments of property not taxable; and\n\n4. Hear all grievances and appeals filed with the board\n\nsecretary as outlined in Section 2877 of this title.\n\nC. It shall be the duty of each county board of equalization to\n\ncooperate with and assist the county assessor in performing the\n\nduties imposed upon the assessor by the provisions of Section 2840\n\nof this title, to the end that the records required by the\n\nprovisions of such section shall be fully and accurately prepared\n\nand maintained and shall reflect the assessed valuations of the real\n\nproperty of the county. After such records have been prepared and\n\nthe assessed valuations adjusted in accordance with the provisions\n\nof this section, the county board of equalization shall not raise or\n\nlower the assessed valuation of any parcel or tract of real estate\n\nwithout hearing competent evidence justifying such change or until\n\nat least one member of the board or a person designated by the board\n\nhas made a personal inspection of such property and submitted a\n\nwritten report to the board. In no event shall any such change be\n\nmade by the county board of equalization if such change would be\n\ninconsistent with the equalized value of other similar property in\n\nthe county.\n\nD. In counties with a net assessed valuation in excess of Five\n\nHundred Million Dollars ($500,000,000.00), the county board of\n\nequalization may, subject to the approval of the county budget\n\nboard, appoint sufficient hearing officers to assist in the hearing\n\nof appeals filed before the county board of equalization. Such\n\nhearing officers shall be knowledgeable in the field of mass\nthe county.\n\nD. In counties with a net assessed valuation in excess of Five\n\nHundred Million Dollars ($500,000,000.00), the county board of\n\nequalization may, subject to the approval of the county budget\n\nboard, appoint sufficient hearing officers to assist in the hearing\n\nof appeals filed before the county board of equalization. Such\n\nhearing officers shall be knowledgeable in the field of mass\n\nappraisal, real estate or related experience. Hearing officers\n\nshall receive the same compensation as county board of equalization\n\nmembers. The secretary of the county budget board shall appoint\n\nsuch personnel necessary to assist the hearing officers in the\n\nperformance of their duties.\n\nSuch hearing officers shall review appeals assigned to them by\n\nthe board of equalization, hold hearings, receive testimony from the\n\ntaxpayer and county assessor and submit a written recommendation to\n\nthe county board of equalization as to the fair market value of the\n\nprotested property. Upon submission of the hearing officer’s\n\nwritten recommendation, the county board of equalization shall take\n\nfinal action on the appeal by either adopting, amending or rejecting\n\nthe final report. The county board of equalization may also re-hear\n\nthe appeal itself, request additional testimony from the taxpayer or\n\ncounty assessor or request additional review by a hearing officer.\n\nAll proceedings before any hearing officer shall be subject to\n\nthe provisions of the Oklahoma Open Records Act and the Oklahoma\n\nOpen Meeting Act.","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":"00cea777a8d68a83b0b8b1350448ec4fa17f5cad5b9441ab57ebca4506efbc15","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2862","next":"us-ok/okla.-stat.-tit.-68-68-2864"},"notice":"GroundRules: Original legal text. Not legal advice."}