Okla. Stat. tit. 68, § 68-2836

Taxpayer failing to meet assessor - Receiving lists at assessor's

office - Penalty for failure to list.

A. The county assessor of each county in the state shall, on

the first day of January of each year, or as soon thereafter as may

be practicable, proceed to take a list of taxable property in the

county. In order to take lists of personal property and receive

homestead exemption applications, the county assessor, or the

assessor's deputy, shall meet the taxpayers at various places

throughout the county. The county assessor may exercise discretion

as to where to meet the taxpayers and how long to stay at each

place, provided the assessor goes to each city and incorporated town

in counties that have not abolished household personal property tax.

At least ten (10) days prior to the date the county assessor will

meet the taxpayers to list their property, the county assessor shall

give notice by publication in at least one newspaper of general

circulation in the county, stating the date and hours of the day of

each visit to each city, town or other place; and such notice may be

published in the manner of commercial advertising, rather than legal

notices, and the county may pay up to rates prevalent in the area

for commercial advertising.

B. If any taxpayer shall fail to meet the county assessor and

list the taxpayer's property on the date advertised, such taxpayer

may render a written list of all the taxpayer's personal property

and make written application for homestead exemption, and shall

subscribe and swear to the oath required by each taxpayer as to its

correctness. Such written lists or applications shall not constitute

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1172

a valid return or application unless made on the forms prescribed by

the Oklahoma Tax Commission and in the manner required by law.

C. After the county assessor shall have visited each city,

town, or other place, the county assessor shall be in the county

assessor's office at the county seat from March 1 to March 15,

inclusive, for the purpose of receiving lists from those who have

not listed their property for the current year, and all who fail to

list all or any part of their personal property for the current

year, on or before March 15, shall be delinquent. If any personal

property is not listed by the person whose duty it is to list such

property on or before March 15 of any year, when such property is

assessed there shall be added to the assessed valuation of such

property as a mandatory penalty, amounts as follows:

1. If listed or assessed after March 15, but on or before April

15, ten percent (10%) of the assessed value; and

2. If listed or assessed after April 15, twenty percent (20%)

of the assessed value.

D. If the county assessor fails, neglects, or refuses to add

the valuation penalty as provided by this section, the county

assessor shall be liable on the county assessor's official bond for

the amount of the penalties.