Okla. Stat. tit. 68, § 68-2858

Findings as to assessment - Powers, duties and authority of Tax

Commission relating to assessment - Discovery and inspection of

personal property.

A. The Oklahoma Tax Commission shall make its findings as to

the assessment of all railroad, air carrier and public service

corporation property; and such findings shall, on or before the

third Monday of June of each year, be presented to the State Board

of Equalization as recommendations for its final action under

Section 21 of Article X of the Oklahoma Constitution. A copy of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1187

Oklahoma Tax Commission's letter of transmittal of its findings

shall, at such time, be furnished each member of said Board.

B. All duties, powers and authority of all officers and

agencies of the state, relating to the assessment of railroad, air

carrier and public service corporation property, which have been

conferred upon them and vested in them, by law, are hereby

transferred to, conferred upon and vested in, the Oklahoma Tax

Commission; excepting only the duties, powers and authority of the

State Board of Equalization, as fixed and defined by Section 21 of

Article X of the Oklahoma Constitution.

C. In the performance of its duties, as prescribed by this

section, the Oklahoma Tax Commission, or any duly authorized

representative thereof, shall have the power to administer oaths, to

conduct hearings and to compel the attendance of witnesses and the

production of the books, records and papers of any person, firm,

association, or corporation, and to enter any business or commercial

premises and inspect the property of the taxpayer.

D. Prior to entering the business or commercial premises of any

taxpayer for purposes of discovering personal property, the Oklahoma

Tax Commission shall request permission to enter the business or

commercial premises and shall state the reason for the inspection.

If access to the business or commercial premises is denied, the

Oklahoma Tax Commission shall be required to obtain a search warrant

in order to conduct an inspection of the interior of the business or

commercial premises. A search warrant may be obtained upon a

showing of probable cause that personal property located within

particularly described business or commercial premises is subject to

ad valorem taxation, but not listed or assessed for ad valorem

taxation as required by law.