Article 28 - AD VALOREM TAX CODE

Section 2801 - Short title
Section 2802 - Definitions
Section 2802.1 - Implementation of Oklahoma Constitution Article X, Section 8B - Definitions - Promulgation of rules
Section 2802.2 - Date of delivery or payment
Section 2803 - Classification of property - Valuation of classes - Uniformity of treatment
Section 2804 - Property subject to tax
Section 2805 - Fees or taxes to be levied in lieu of ad valorem tax
Section 2806 - Real property defined
Section 2807 - Personal property defined
Section 2807.1 - Livestock employed in support of family - Defined
Section 2807.10 - [Effective 11/1/2024]
Section 2807.11 - [Effective 11/1/2024]
Section 2807.12 - [Effective 11/1/2024]
Section 2808 - Definitions - Certain property to be assessed by State Board of Equalization
Section 2809 - Farm tractors - Subject of tax - Definition - Designation
Section 2810 - [Repealed]
Section 2811 - Manufactured homes not registered or assessed for ad valorem taxation - Listing and assessment - Proof of registration and payment of taxes - Exemptions
Section 2812 - Manufactured homes - Locus of listing and assessment - Transmission of information
Section 2813 - Manufactured homes - Listing, assessment and payment of tax
Section 2814 - Office of county assessor - Creation - Filling
Section 2815 - County assessor - Oath
Section 2815.1 - Removal of elected officials from office - Exhaustion of remedies
Section 2815.2 - Current boundary descriptions - Maintenance and use by county assessor
Section 2816 - Officers and personnel - Educational accreditation
Section 2817 - Valuation and assessment of property - Fair cash value - Use value
Section 2817.1 - Implementation of Oklahoma Constitution Article X, Section 8B - Increasing taxable fair cash value of locally assessed real property
Section 2817.2 - Buffer strips - Uniform certified document - Duties of Conservation Commission
Section 2817.3 - Exclusion of property used for desulphurization of gasoline or diesel fuel
Section 2818 - Taxpayer's return not conclusive of value - Raising or lowering returned value - Separate valuation by county assessor - Inspection and examination of premises
Section 2819 - Determination of taxable value
Section 2819.1 - Notice of intent to decrease assessment ration - Public meetings
Section 2820 - Visual inspection of taxable property
Section 2821 - Physical inspection of real property - Type of information to be gathered - Recording - Cadastral maps and parcel identification system to be required and maintained - Comprehensive sales file - Office equipment
Section 2822 - Adequate provisions to effectuate visual inspection program to be included in assessors' budgets
Section 2823 - Cost of comprehensive visual inspection program
Section 2824 - Special assistance in valuation of certain property
Section 2825 - Valuation guidance and assistance
Section 2826 - Appraisers - Valuations - Reassessment
Section 2827 - Book, records and materials to be maintained by county assessor
Section 2828 - Visual inspection program - Annual progress report to Legislature
Section 2829 - Valuation of property pursuant to accepted mass appraisal methodology
Section 2829.1 - County Assessor Fee Revolving Fund
Section 2830 - Monitoring valuations - Noncompliance guidelines and procedure
Section 2831 - Place of listing and assessment
Section 2832 - Persons required to list property
Section 2833 - Jointly owned property - Listing, assessment and taxation - Taxes as lien
Section 2834 - Subdivided land or lot - Surveying and platting
Section 2835 - Forms for listing and assessment of property
Section 2836 - County assessor to take lists - Meeting taxpayers - Taxpayer failing to meet assessor - Receiving lists at assessor's office - Penalty for failure to list
Section 2837 - Corporations - Assessment
Section 2838 - Corporations - Lists or schedules of property - Tax liability of property - Statement of capital stock, capital, indebtedness and other financial information
Section 2839 - Statements of capital invested and other necessary information - Neglect, failure or refusal to furnish information
Section 2840 - [Effective Until 11/1/2024] County assessor to prepare, build and maintain certain permanent records
Section 2840 - [Effective 11/1/2024] County assessor to prepare, build and maintain certain permanent records
Section 2841 - Land list
Section 2842 - Assessment roll - Form - Content - Adjustments - Annual report
Section 2843 - Unlisted personal property - Discovery and assessment
Section 2844 - Omitted property - Entry on assessment rolls and tax rolls - Assessments - Arrearages - Taxing during current year
Section 2845 - Assessment of unassessed real estate
Section 2846 - Undervalued and underassessed property - Reassessment
Section 2847 - Property of railroads, air carriers and public service corporations - Valuation and assessment
Section 2848 - Railroads, air carriers and public service corporations - Sworn lists or schedules
Section 2849 - [Repealed]
Section 2850 - Transmission companies - Sworn lists or schedules
Section 2851 - Pipeline companies - Sworn statement or schedule
Section 2851.2 - Task Force on Valuation of Gas Gathering System Assets
Section 2851.3 - Valuation methodology of gas gathering system assets - Local or central assessment - Changes
Section 2852 - Gas, light, heat and power companies - Sworn statement
Section 2853 - Electric light and power companies - Statement under oath
Section 2854 - Waterworks and power companies - Sworn return
Section 2855 - Sleeping-car and parlor-car companies - Statement under oath - Valuation and assessment
Section 2856 - Express companies - Statement under oath - Assessment
Section 2857 - Railroad, air carrier or public service corporation - Failure or refusal to make statements or schedules - Ascertainment of value - Penalty
Section 2858 - Railroad, air carrier and public service corporation - Findings as to assessment - Powers, duties and authority of Tax Commission relating to assessment - Discovery and inspection of personal property
Section 2859 - Railroads, air carriers and public service corporations - Returns not conclusive as to value or amount of property - Duties, power and authority of State Board of Equalization
Section 2860 - Railroads, air carriers and public service corporations - Certification of assessed valuations
Section 2861 - County boards of equalization - Creation - Membership - Appointment - Term - Qualifications - Secretary and clerk - Conflicts and disputes - Unlawful acts - Penalty
Section 2862 - County board of equalization members - Oath - Training course - Compensation
Section 2863 - County board of equalization - Sessions - Purpose - Special sessions - Duties and authority - Hearing officers
Section 2864 - State Board of Equalization - Membership - Sessions - Officers - Quorum - Powers, duties and authority - Fees
Section 2865 - Oklahoma Tax Commission - Adjustment and equalization of valuation of real and personal property - Findings - Powers, duties and authority
Section 2866 - Oklahoma Tax Commission - Equalization ratio study
Section 2867 - Abstract of assessments
Section 2868 - Tax rolls - Preparation - Contents
Section 2869 - Extension of tax levies on tax rolls - Delivery of tax rolls to county treasurer - Filing abstract of tax rolls - Correction of levy or tax rolls - Assessor's warrant - Receipt and acceptance of tax rolls - Collection of taxes
Section 2870 - Destruction or loss of tax lists, rolls or abstracts
Section 2871 - Correction or alteration of tax rolls - Board of tax rolls corrections created
Section 2872 - Compensation of chairman of county board of equalization for attendance of meetings of board of tax rolls corrections
Section 2873 - Board of tax rolls corrections - Modification of valuation of property
Section 2874 - Correction of clerical errors on tax rolls
Section 2875 - Ad Valorem Division of Oklahoma Tax Commission - Creation - Authority and duties
Section 2876 - Increase in valuation - Notice - Complaints and hearings
Section 2876.1 - Schedule of protest timeline to be provided
Section 2877 - Appeal from action by county assessor to county board of equalization - Hearing procedure - Record - Time and form of appeal - Failure to appear at hearing without advance notice - Assessment of costs
Section 2878 - [Repealed]
Section 2879 - [Repealed]
Section 2880 - [Repealed]
Section 2880.1 - Appeal of order of county equalization board to district court - Notice of appeal - Appeal to Supreme Court - Legal counsel for assessor - Costs - Presumption of correctness of valuation
Section 2881 - Railroads, air carriers and public service corporations - Increase of evaluation of property - Notice - Complaints and hearings - Appeals to Court of Tax Review and Supreme Court
Section 2882 - Noncompliance with legal requirement for level and uniformity of assessments - Notice to correct assessment - Filing of complaint by county - Publication of notice of order to correct assessment - Answer - Hearing - Appeal
Section 2883 - Appeal to Court of Tax Review of decision to correct Category 2 or Category 3 noncompliance in valuation procedure - Notice of intent to appeal - Answer - Hearing - Appeal to Supreme Court
Section 2884 - Payment and appeal of protested taxes
Section 2885 - Exclusiveness of remedies - Precedence of appeals
Section 2886 - Illegality for which no appeal provided - Payment - Notice of suit - Investment of protested taxes
Section 2887 - Exempt property
Section 2887.1 - Application for exemption by charitable institutions
Section 2888 - Homestead, rural homestead and urban homestead defined
Section 2889 - Homesteads - Classification - Exemption from ad valorem taxation
Section 2890 - Additional homestead exemption
Section 2890.1 - Application for limit on fair cash value of homestead - Qualifications for limitation
Section 2891 - Homestead exemption - Forms
Section 2892 - Homestead exemption - Application
Section 2893 - Homestead exemption - Approval or rejection - Notice
Section 2894 - Homestead exemption - Review of applications by county board of equalization
Section 2895 - Homestead exemption - Hearing before county board of equalization when application rejected or amount changed - Appeal
Section 2896 - Homesteads - Separate listing and assessment - Buildings used for both dwelling and business or commercial purposes - Rural homesteads
Section 2897 - Homestead exemption - Laws relating to assessment of property not impaired
Section 2898 - Rules and regulations
Section 2899 - County assessor - Report to Tax Commission
Section 2899.1 - Requests to county assessors from county officials, peace officers or law enforcement organizations to keep personal information confidential
Section 2899.2 - Annual report to school districts listing taxpayer protests