ENROLLED HOUSE
BILL NO. 2648	By:	Brumbaugh and Ritze of the House

			    and

		Brinkley of the Senate

An Act relating to revenue and taxation; amending 68 O.S. 2011, Sections 2826 and 2877, which relate to the Ad Valorem Tax Code; modifying provisions related to records of appraisals; modifying provisions related to protests of valuations for purposes of ad valorem taxation; authorizing appearance by taxpayer using certain methods; prohibiting communications between members of county board of equalization and county assessor and other persons; providing certain exceptions; and providing an effective date.

SUBJECT:  Ad Valorem Tax Code

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

SECTION 1.     AMENDATORY     68 O.S. 2011, Section 2826, is amended to read as follows:

Section 2826.  Appraisers whose services may be obtained by appointment by the assessor or who may be assigned by the Oklahoma Tax Commission, upon request of the county assessor, to assist any county assessor shall act in an advisory capacity only.  Valuations made by such appraisers shall not be binding upon the assessor.  All valuations made pursuant to the Ad Valorem Tax Code shall be made and entered by the assessor pursuant to law.  County assessors may provide photocopies of taxpayer rendition forms and photocopies of any other documents filed by the taxpayer which are directly related to and necessary for appraisers to assist in this capacity.  The original documents filed by the taxpayer must be maintained by the county assessors.  Upon the expiration of the period for reassessment, provided in Section 2846 of this title, all copies of taxpayer documents and the related work papers of the appraisers must be destroyed or returned to the county assessors by February 1 of the following year.  In addition, all photocopies of taxpayer documentation and appraiser work papers must be returned to the county assessor within ten (10) calendar days of the termination of the contract with the appraisers to provide the services described in this section.

SECTION 2.     AMENDATORY     68 O.S. 2011, Section 2877, is amended to read as follows:

Section 2877.  A.  Upon receipt of an appeal from action by the county assessor on the form prescribed by the Oklahoma Tax Commission, the secretary of the county board of equalization shall fix a date of hearing, at which time said board shall be authorized and empowered to take evidence pertinent to said appeal; and for that purpose, is authorized to compel the attendance of witnesses and the production of books, records, and papers by subpoena, and to confirm, correct, or adjust the valuation of real or personal property or to cancel an assessment of personal property added by the assessor not listed by the taxpayer if the personal property is not subject to taxation or if the taxpayer is not responsible for payment of ad valorem taxes upon such property.  The secretary of the board shall fix the dates of the hearings provided for in this section in such a manner as to ensure that the board is able to hear all complaints within the time provided for by law.  The county board of equalization shall be required to follow the procedures prescribed by the Ad Valorem Tax Code or administrative rules and regulations promulgated pursuant to such Code governing the valuation of real and personal property.  The county board of equalization shall not modify a valuation of real or personal property as established by the county assessor unless such modification is explained in writing upon a form prescribed by the Oklahoma Tax Commission.  Each decision of the county board of equalization shall be explained in writing upon a form prescribed by the Oklahoma Tax Commission.  The county board of equalization shall make a record of each proceeding involving an appeal from action by the county assessor either in transcribed or tape recorded form.

B.  In all cases where the county assessor has, without giving the notice required by law, increased the valuation of property as listed by the taxpayer, and the taxpayer has knowledge of such adjustment or addition, the taxpayer may at any time prior to the adjournment of the board, file an appeal in the form and manner provided for in Section 2876 of this title.  Thereafter, the board shall fix a date of hearing, notify the taxpayer, and conduct the hearing as required by this section.

C.  The taxpayer or agent may appear at the scheduled hearing either in person, by telephone or other electronic means, or by affidavit.

D.  If the taxpayer or agent fails to appear before the county board of equalization at the scheduled hearing, unless advance notification is given for the reason of absence, the county shall be authorized to assess against the taxpayer the costs incurred by the county in preparation for the scheduled hearing.  If such costs are assessed, payment of the costs shall be a prerequisite to the filing of an appeal to the district court.  A taxpayer that gives advance notification of their absence shall be given the opportunity to reschedule the hearing date.

E.  1.  In order to increase taxpayer transparency, a member of the board of equalization shall not directly or indirectly communicate with the county assessor or any deputy assessor or designated agent on any matter relating to any pending appeal before the board of equalization prior to the actual hearing.

2.  The provisions of paragraph 1 of this subsection shall not apply to a routine communication between the county assessor and the board of equalization that relates to the administration of an appraisal roll, including a communication made in connection with the certification, correction, or collection of an account that is not the subject of a pending appeal.  

SECTION 3.  This act shall become effective November 1, 2012.

Passed the House of Representatives the 7th day of March, 2012.

	
Presiding Officer of the House of
	Representatives

Passed the Senate the 23rd day of April, 2012.

	
Presiding Officer of the Senate