{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2875","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2875","heading":"Ad Valorem Division of Oklahoma Tax Commission – Creation","body":"- Authority and duties.\n\nA. There is hereby created within the Oklahoma Tax Commission\n\nthe Ad Valorem Division. The Ad Valorem Division shall have the\n\nauthority and it shall be its duty to:\n\n1. Confer with and assist county assessors and county boards of\n\nequalization in the performance of their duties, to the end that all\n\nassessments of property be made relative, just and uniform and that\n\nreal property and tangible personal property may be assessed at its\n\nfair cash value estimated at the price it would bring at a fair\n\nvoluntary sale;\n\n2. Prescribe forms with numbers ascribed thereto for the county\n\nassessors' use in assessment procedure, including property\n\nclassification and appraisal forms;\n\n3. Provide technical assistance to county assessors and county\n\nboards of equalization in the services of appraisal engineers;\n\n4. Provide from year to year schedules of values of personal\n\nproperty in accordance with Uniform Standards of Professional\n\nAppraisal Practice (USPAP) and International Association of\n\nAssessing Officers (IAAO) requirements to aid county assessors in\n\nthe assessment of personal property;\n\n5. Conduct training schools, institutes, conferences and\n\nmeetings for the purpose of improving the qualifications of county\n\nassessors and their deputies as required by law;\n\n6. Prepare and furnish from time to time to county assessors an\n\nassessors' manual. Such manual shall include, but not be limited\n\nto, valuation methodologies for property in a county for which no\n\ncomparable property exists in order for a county assessor to\n\nestablish a value for ad valorem tax purposes. The manual shall\n\ninclude information concerning valuation of hazardous waste disposal\n\nfacilities and such other types of facilities as may be requested by\n\nthe county assessor for which the assessor does not have adequate\n\ndata to value such property;\n\n7. Render such other assistance as may be conducive to the\n\nproper assessment of property for ad valorem taxation;\n\n8. Recommend rules to the Tax Commission establishing uniform\n\nprocedures and standards for the appraisal of real property by\n\ncounty assessors;\n\n9. Develop assessment manuals for the valuation of manufactured\n\nhomes and periodic updates for such manuals for use by county\n\nassessors; and\n\n10. Promptly notify county assessors, county treasurers and\n\nmembers of county excise and equalization boards of any changes to\n\nthe laws relating to ad valorem taxation.\n\nB. The county assessors shall not use any form not prescribed\n\nor approved by the Ad Valorem Division.\n\nC. Each county assessor shall comply with the rules and guides\n\nadopted by the Oklahoma Tax Commission.\n\nD. The Ad Valorem Division, upon request of any county\n\nassessor, shall furnish to the county assessor any information shown\n\nby its files and records as to any real and personal property,\n\nsubject to taxation, including income and expense data as shown by\n\nincome tax returns, to the end that no property shall escape\n\ntaxation, and this information is to be furnished notwithstanding\n\nany statute that such files and records shall be confidential and\n\nprivileged.\n\nE. The Ad Valorem Division shall be authorized to obtain\n\ninformation relating to the ownership, location, taxable status or\n\nvaluation for purposes of ad valorem taxation of real or personal\n\nproperty from any state agency, board, commission, department,\n\nauthority or other division of state government if necessary to\n\nrespond to a request by a county assessor as provided by subsection\n\nD of this section. Such information shall be confidential and\n\nprivileged and shall only be released to a county assessor in order\n\nto locate, discover and correctly value taxable property as required\n\nby 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":"a2bfb4fd3b9432c500964898479109ee46b5f4c4cc1d9b6edaea35cf340d93d4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2874","next":"us-ok/okla.-stat.-tit.-68-68-2876"},"notice":"GroundRules: Original legal text. Not legal advice."}