Okla. Stat. tit. 68, § 68-2816

A. The Director of the Ad Valorem Division of the Oklahoma Tax

Commission, the first deputy within such division, all field

analysts or equalization and assessment analysts within such

division, each elected county assessor assuming office on or after

January 1, 1991, all first deputies within such assessors' offices

and all personnel involved in the actual appraisal of property shall

be required to achieve educational accreditation as prescribed by

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1143

this section. Such accreditation shall be achieved within the time

prescribed. Failure to achieve such accreditation shall result in

forfeiture of office or termination of employment. A vacancy in a

public office created for failure to achieve such accreditation

shall be filled in the manner provided by law.

B. Accreditation for persons designated in subsection A of this

section shall consist of initial accreditation and advanced

accreditation as follows:

1. Within one (1) year from the date an assessor is elected to

office, the assessor shall be required to successfully complete

initial accreditation. If the assessor does not successfully

complete testing or some part of the requirement, initial

accreditation shall be completed within eighteen (18) months from

the date of the assessor's election to office. Initial

accreditation shall consist of successful completion of two (2)

academic units. The first academic unit shall consist of basic ad

valorem taxation law, legal responsibilities of the assessor's

office, the role of the county assessor, valuation requirements and

assessment administration. The second academic unit shall consist

of basic appraisal and assessment processes.

2. Within one (1) year from the completion date of initial

accreditation, the assessor shall be required to successfully

complete advanced accreditation. If the assessor does not

successfully complete advanced accreditation testing or some part of

the requirement, advanced accreditation shall be completed by July

1, 1995, for persons holding office on May 27, 1993, or for persons

assuming office after May 27, 1993, within eighteen (18) months from

the date initial accreditation is completed. Advanced accreditation

shall consist of successful completion of five (5) academic units.

Each unit shall consist of one of the following topics:

a. appraisal procedures,

b. valuation of personal property,

c. valuation of agricultural property,

d. mass appraisal procedures, and

e. cadastral mapping.

3. A county assessor's deputy not previously accredited

pursuant to paragraphs 1 and 2 of this subsection shall be subject

to the same requirements as the county assessor. Failure to

complete the accreditations within the times prescribed shall result

in dismissal of the deputy.

4. For any person required to achieve accreditation pursuant to

this section and for whom the period of time to complete the

accreditation is not otherwise prescribed, the accreditation shall

be completed within eighteen (18) months of January 1, 1991, or

within eighteen (18) months of the beginning date of employment if

such person is initially employed after January 1, 1991.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1144

C. Each county assessor who has successfully completed advanced

accreditation shall thereafter be required to complete a continuing

education requirement of thirty (30) hours every three (3) years.

Failure to complete the continuing education requirement shall

result in forfeiture of any travel reimbursement until the

requirement is completed. Continuing education shall consist of

successful completion of academic units on changes in Oklahoma

Statutes affecting ad valorem taxation, real estate or appraisal,

valuation and appraisal methods, mass appraisal methods or other

topics appropriate to the improvement of county assessor's offices.
ent shall

result in forfeiture of any travel reimbursement until the

requirement is completed. Continuing education shall consist of

successful completion of academic units on changes in Oklahoma

Statutes affecting ad valorem taxation, real estate or appraisal,

valuation and appraisal methods, mass appraisal methods or other

topics appropriate to the improvement of county assessor's offices.

A deputy who has completed advanced accreditation as required by

this section shall be subject to the continuing education

requirement.

D. The Oklahoma State University Center for Local Government

Technology, in cooperation with the Oklahoma Tax Commission and the

County Assessors' Association, shall develop educational

requirements, curriculum materials, appropriate study resources and

examinations for an education program for accreditation purposes

established in this section. The Oklahoma State University Center

for Local Government Technology shall provide necessary classes,

seminars and materials in support of the accreditation requirements.

Nothing in this section shall be construed to prohibit use of the

International Association of Assessing Officers' course work, where

applicable, or any of its professional designations, as a substitute

for or supplement to the accreditation program requirements.

E. For purposes of the administration of the accreditation

requirements, the Oklahoma State University Center for Local

Government Technology shall be responsible for keeping an official

record as to the accreditation of individual county assessors and

deputies and others who are required to achieve accreditation. Such

record shall be the sole responsibility of Oklahoma State University

and shall be defined as an open record under Section 24A.1 et seq.

of Title 51 of the Oklahoma Statutes. The Oklahoma State University

Center for Local Government Technology shall be responsible for

forwarding only the pass/fail results of individual testing to the

Tax Commission. The Tax Commission shall issue the accreditations

to all persons who have so qualified. All expenses incurred in the

performance of the duties imposed upon the Oklahoma State University

Center for Local Government Technology shall be paid out of funds

deposited in the County Government Education-Technical Revolving

Fund as provided in Section 6 of this act, appropriated or otherwise

made available to the Tax Commission, or the University may charge a

reasonable fee to defray the cost of sponsoring the educational

accreditation academic units required by this section.

F. The Oklahoma State University Center for Local Government

Technology, in cooperation with the County Assessors' Association

and the County Treasurers' Association shall provide computer

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1145

software programs, support of software and hardware including

installation, maintenance, data management and training, to counties

currently using the services previously provided by the State

Auditor and Inspector. All expenses incurred in the performance of

the duties imposed upon the Oklahoma State University Center for

Local Government Technology shall be paid out of funds deposited in

the County Government Education-Technical Revolving Fund as provided

by Section 6 of this act, appropriated or otherwise made available

to the Tax Commission, or the University may charge a reasonable fee

to defray the cost of sponsoring the County Computer Assistance

Program support services required by this section.

G. The Oklahoma State University Center for Local Government

Technology, in cooperation with the County Assessors' Association,

shall provide the administration, support, training and

implementation of the Oklahoma State University Center for Local

Government Technology-sponsored computer-assisted mass appraisal

computer software system to any county using the services provided
this section.

G. The Oklahoma State University Center for Local Government

Technology, in cooperation with the County Assessors' Association,

shall provide the administration, support, training and

implementation of the Oklahoma State University Center for Local

Government Technology-sponsored computer-assisted mass appraisal

computer software system to any county using the services provided

by the Ad Valorem Division of the Oklahoma Tax Commission and other

counties upon request on the effective date of this act, if such

county elects to adopt the Oklahoma State University Center for

Local Government Technology-sponsored program. All expenses

incurred in the performance of the duties imposed upon the Oklahoma

State University Center for Local Government Technology for the

computer-assisted mass appraisal program shall be paid out of funds

deposited in the County Government Education-Technical Revolving

Fund as provided by Section 6 of this act, appropriated or otherwise

made available to the Oklahoma Tax Commission.

H. All powers, duties, responsibilities, property, assets,

liabilities, fund balances, encumbrances and obligations of the Ad

Valorem Division of the Oklahoma Tax Commission relating to the

computer-assisted mass appraisal system, referenced in subsection G

of this section, including, but not limited to, program management,

support and training, are hereby transferred to the Oklahoma State

University Center for Local Government Technology.