Okla. Stat. tit. 68, § 68-2819.1

meetings.

A. No county assessor may decrease the assessment ratio used to

compute the taxable value of real or personal property unless the

assessor provides written notice of an intent to decrease the

assessment ratio at least ninety (90) days prior to the first date

as of which the assessor intends to cause such ratio to be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1156

decreased. The written notice shall be mailed by certified mail

with return receipt requested to the county treasurer, the county

clerk, the county sheriff, to each of the county commissioners and

to the governing board of any local government jurisdiction that

levies ad valorem taxes upon any property located within the county.

Such notice shall be mailed not later than sixty (60) days prior to

the expiration of the ninety-day period prescribed by this

subsection. The notice shall clearly state the assessment ratio in

effect prior to the decrease, the category of property (whether real

or personal or both) to be affected by the proposed decrease in

assessment ratio and the date as of which such decrease is proposed

to take effect.

B. The county assessor shall also be required to publish a

notice of intent to decrease the assessment ratio which clearly

states the ratio in effect prior to the decrease, the category of

property (whether real or personal or both) to be affected by the

proposed decrease in assessment ratio and the date as of which such

decrease is proposed to take effect. The notice shall be placed at

least one time for three (3) consecutive weeks in a newspaper of

general circulation in the county in which the assessor holds

office. The last publication date shall be not later than thirty

(30) days prior to the date that any decrease in the assessment

ratio is implemented. At the beginning of the notice to be

published, there shall appear in a font which is conspicuously

larger than the other information which appears in the notice the

following wording: "NOTICE OF INTENT TO DECREASE ASSESSMENT RATIO

WITH RESPECT TO REAL OR PERSONAL PROPERTY OR BOTH IN [insert

applicable county name] FOR THE [insert applicable year] ASSESSMENT

YEAR".

C. Before the county assessor may implement a decrease in an

assessment ratio with respect to either real or personal property,

there shall be at least three public meetings held at a location

within the county prior to the date as of which the first decrease

in assessment ratio occurs. Notice of the meetings shall be posted

in the office of the county assessor, the office of the county

treasurer, the office of each county commissioner, the office of the

county clerk and such other places within the county as may be

feasible in order to provide adequate notice of the date, time and

location of each meeting. The last public meeting shall be held not

later than thirty (30) days prior to the date any decrease in the

applicable assessment ratio is implemented.

D. The county assessor or a designee from the office of the

county assessor shall attend each of the public meetings in order to

answer questions about the proposed decrease in the assessment ratio

and any possible effects on the budgets of any ad valorem taxing

jurisdiction.