Okla. Stat. tit. 68, § 68-2826

A. 1. For residential property, the county assessor may

appoint, or may request the Oklahoma Tax Commission to assign, an

appraiser to assist the county assessor in valuation of the

property.

2. For nonresidential property, after consultation with the

Oklahoma Tax Commission, the county assessor may appoint an

appraiser to assist the county assessor in valuation of the

property.

B. 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 recommended by

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1163

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.

C. Appraisers whose services were obtained to assist the county

assessor for valuation shall not participate in any valuation

negotiations, protests to the county assessor, or protests to the

county board of equalization. Contracts for such appraiser services

shall be subject to the Oklahoma Open Records Act.

D. 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.

E. Except for communications of information protected by

Section 2835 of this title, all communications between a county

assessor and an appraiser, including communications through a third

party, shall be subject to the Oklahoma Open Records Act.