{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2864","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2864","heading":"State Board of Equalization - Membership - Sessions -","body":"Officers - Quorum - Powers, duties and authority - Fees.\n\nA. The Governor, State Auditor and Inspector, State Treasurer,\n\nLieutenant Governor, Attorney General, Superintendent of Public\n\nInstruction and President of the Board of Agriculture shall\n\nconstitute the State Board of Equalization, and the Board must hold\n\na session at the Capitol of the state, commencing at 10:00 a.m. on\n\nDecember 1, or the first working day thereafter, of each year for\n\nthe purpose of equalizing the taxable property values of the several\n\ncounties for the next following assessment year. The State Auditor\n\nand Inspector shall notify all other members of the Board of the\n\ntime and place of the annual session as herein required. The\n\nGovernor shall serve as chair and the State Auditor and Inspector\n\nshall serve as secretary of the Board, and a vice-chair shall be\n\nelected from the other members. In case of the absence or failure\n\nof the chair and secretary, or either of them, to so act on the\n\nstatutory meeting date, any four or more members thereof shall\n\nproceed on such date to conduct the Board's session and carry on its\n\nwork as herein required. Any official action by the Board shall\n\nrequire approval by a majority of all members of the Board.\n\nB. It shall be the duty of the Board to examine the various\n\ncounty assessments and to equalize, correct and adjust the same as\n\nbetween and within the counties by determining the ratio of the\n\naggregate assessed value of the property or any class thereof, in\n\nany or all of them, to the fair cash value thereof as herein\n\ndefined, and to order and direct the assessment rolls of any county\n\nin this state to be so corrected as to adjust and equalize the\n\nvaluation of the real and personal property among the several\n\ncounties during the next succeeding assessment year. The Board is\n\nhereby authorized to appoint a committee of its members or designate\n\na third party to assist the Board in the resolution of any dispute\n\nbetween a county assessor and the Oklahoma Tax Commission. Any\n\nrecommendation or proposed means of resolving the dispute developed\n\nby such committee or third party shall be submitted to the Board for\n\nfinal action.\n\nC. In determining the assessment ratio for all air carrier\n\nproperty and all railroad property, the Board shall be subject to\n\nthe provisions of paragraph 3 of subsection A of Section 8 of\n\nArticle X of the Oklahoma Constitution.\n\nD. In order to equalize, correct and adjust the various county\n\nassessments within the counties as required by this section, the\n\nBoard shall analyze the relationship between the assessed value and\n\nthe fair cash value for each use category of real property and\n\nseparately analyze the relationship between the assessed value and\n\nthe fair cash value for the agricultural use category, the\n\nresidential use category and the commercial/industrial use category.\n\nThe Board shall order any increase or decrease determined by the\n\nBoard to be necessary for equalization of property values within the\n\ncounty, including, but not limited to, the authority to require an\n\nassessment ratio for a use category bearing a specific relationship\n\nto the percentage used to determine taxable value of real property\n\nin the county for the applicable assessment year pursuant to the\n\nprovisions of Section 8 of Article X of the Oklahoma Constitution.\n\nE. The Board shall equalize, correct and adjust the various\n\ncounty assessments as between the counties as required by this\n\nsection by ordering any increase or decrease required as prescribed\n\nby this subsection. The Board shall order any increase or decrease\n\nrequired to comply with the assessment ratio in effect for the\n\napplicable assessment year pursuant to the provisions of Section 8\n\nof Article X of the Oklahoma Constitution.\n\nF. The Board shall set a fee or schedule of fees to be used by\n\ncounty assessors for the search, production and copying in\ndecrease required as prescribed\n\nby this subsection. The Board shall order any increase or decrease\n\nrequired to comply with the assessment ratio in effect for the\n\napplicable assessment year pursuant to the provisions of Section 8\n\nof Article X of the Oklahoma Constitution.\n\nF. The Board shall set a fee or schedule of fees to be used by\n\ncounty assessors for the search, production and copying in\n\nelectronic and/or digital format of property data, administration\n\nfiles, sketches and pictures for the real property maintained within\n\nthe county assessors’ computer systems for commercial purposes.\n\nSuch fee or schedule of fees shall be uniform across the state to\n\nthe extent possible with variances between the counties permitted to\n\nallow for the ability of various counties to produce data based on\n\navailable technology, personnel and budget resources. The fee or\n\nschedule of fees shall not apply or be charged to individual\n\nproperty owners obtaining information on the owner’s property for\n\nthe owner’s use. After establishing the fee or schedule of fees\n\neach year at its December 1 meeting, the Board shall review the fee\n\nor schedule of fees and make adjustments necessary to ensure uniform\n\napplication to the extent possible across all counties and to take\n\ninto account technological changes that may occur over time. The\n\nBoard may direct that a county assessor’s compliance with the fee or\n\nschedule of fees be considered when the county assessment\n\nexamination is performed pursuant to the requirements of this\n\nsection. Fees collected pursuant to this subsection shall be\n\ndeposited in the applicable county assessor revolving fund, as\n\nprovided in Section 2829.1 of this title, and the expenditure of\n\nsuch funds shall be subject to the provisions of such section. The\n\nfee or schedule of fees applicable to a county assessor shall be\n\nposted within its principal office and with the county clerk. The\n\nBoard shall only establish fees or a fee schedule wherein the\n\ncustodian shall charge reasonable costs for the retrieval of an\n\nexisting record, regardless of format. Reasonable costs shall not\n\nexceed the actual cost of duplication of the record. As used in this\n\nsection, “actual cost of duplication” means the cost of materials\n\nand supplies used to duplicate or reproduce the record. Costs for\n\nlabor may only be charged when the request requires the custodian to\n\ncompile data, extract data or redact information in order to create\n\na new document to comply with a public record request. Records not\n\nreadily available at the time of request shall be provided by the\n\ncustodian of records within a reasonable time after receipt of the\n\nrequest. A reasonable time shall be presumed to be three (3)\n\nworking days or less. The period may be extended by the custodian\n\nif extenuating circumstances exist. The period of extension shall\n\nnot exceed seven (7) working days, unless:\n\n1. The period of extension is agreed to by both parties;\n\n2. The request is voluminous; or\n\n3. Fulfilling the request would impair the custodian’s ability\n\nto discharge its duties.\n\nThe custodian shall notify the person requesting the records\n\nwithin seven (7) working days of the reason why the request cannot\n\nbe fulfilled within the time period requested by the requestor and\n\nwhen the custodian will provide the records.","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":"63fbc5cfb4f5463ec3de80305bb650f037830acc6a859aba854587db328c31cd","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2863","next":"us-ok/okla.-stat.-tit.-68-68-2865"},"notice":"GroundRules: Original legal text. Not legal advice."}