ENGROSSED SENATE
BILL NO. 1448	By:	Brinkley of the Senate

			and

		Brumbaugh of the House

[ ad valorem tax - procedures - communication - effective date ]

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.  Original documents filed by the taxpayer related to appraisal and valuation must be maintained by the county assessor.  County assessors may provide photocopies of taxpayer rendition forms and any other documents filed by the taxpayer which are directly related to and necessary for appraisers to assist in making valuations.  Except as provided in this section, all photocopies of taxpayer documents and related work papers maintained by the appraiser shall be destroyed or returned by the appraiser to the county assessor by February 1 of the year following the expiration date of the period for reassessment provided for in Section 2846 of this title.  If the contract between the county assessor and the appraiser to provide services pursuant to this section is terminated, all photocopies of taxpayer documents and related work papers maintained by the appraiser shall be returned to the county assessor within ten (10) days of the termination date of the contract.
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 the board shall be authorized and empowered to take evidence pertinent to said the 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 the 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 the 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 the 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 hearing on the matter.
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 January 1, 2013.
Passed the Senate the 6th day of March, 2012.

	
	Presiding Officer of the Senate

Passed the House of Representatives the ____ day of __________, 2012.

	
	Presiding Officer of the House
	of Representatives