Okla. Stat. tit. 68, § 68-2864

Officers - Quorum - Powers, duties and authority - Fees.

A. The Governor, State Auditor and Inspector, State Treasurer,

Lieutenant Governor, Attorney General, Superintendent of Public

Instruction and President of the Board of Agriculture shall

constitute the State Board of Equalization, and the Board must hold

a session at the Capitol of the state, commencing at 10:00 a.m. on

December 1, or the first working day thereafter, of each year for

the purpose of equalizing the taxable property values of the several

counties for the next following assessment year. The State Auditor

and Inspector shall notify all other members of the Board of the

time and place of the annual session as herein required. The

Governor shall serve as chair and the State Auditor and Inspector

shall serve as secretary of the Board, and a vice-chair shall be

elected from the other members. In case of the absence or failure

of the chair and secretary, or either of them, to so act on the

statutory meeting date, any four or more members thereof shall

proceed on such date to conduct the Board's session and carry on its

work as herein required. Any official action by the Board shall

require approval by a majority of all members of the Board.

B. It shall be the duty of the Board to examine the various

county assessments and to equalize, correct and adjust the same as

between and within the counties by determining the ratio of the

aggregate assessed value of the property or any class thereof, in

any or all of them, to the fair cash value thereof as herein

defined, and to order and direct the assessment rolls of any county

in this state to be so corrected as to adjust and equalize the

valuation of the real and personal property among the several

counties during the next succeeding assessment year. The Board is

hereby authorized to appoint a committee of its members or designate

a third party to assist the Board in the resolution of any dispute

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1195

between a county assessor and the Oklahoma Tax Commission. Any

recommendation or proposed means of resolving the dispute developed

by such committee or third party shall be submitted to the Board for

final action.

C. In determining the assessment ratio for all air carrier

property and all railroad property, the Board shall be subject to

the provisions of paragraph 3 of subsection A of Section 8 of

Article X of the Oklahoma Constitution.

D. In order to equalize, correct and adjust the various county

assessments within the counties as required by this section, the

Board shall analyze the relationship between the assessed value and

the fair cash value for each use category of real property and

separately analyze the relationship between the assessed value and

the fair cash value for the agricultural use category, the

residential use category and the commercial/industrial use category.

The Board shall order any increase or decrease determined by the

Board to be necessary for equalization of property values within the

county, including, but not limited to, the authority to require an

assessment ratio for a use category bearing a specific relationship

to the percentage used to determine taxable value of real property

in the county for the applicable assessment year pursuant to the

provisions of Section 8 of Article X of the Oklahoma Constitution.

E. The Board shall equalize, correct and adjust the various

county assessments as between the counties as required by this

section by ordering any increase or decrease required as prescribed

by this subsection. The Board shall order any increase or decrease

required to comply with the assessment ratio in effect for the

applicable assessment year pursuant to the provisions of Section 8

of Article X of the Oklahoma Constitution.

F. The Board shall set a fee or schedule of fees to be used by

county assessors for the search, production and copying in
decrease required as prescribed

by this subsection. The Board shall order any increase or decrease

required to comply with the assessment ratio in effect for the

applicable assessment year pursuant to the provisions of Section 8

of Article X of the Oklahoma Constitution.

F. The Board shall set a fee or schedule of fees to be used by

county assessors for the search, production and copying in

electronic and/or digital format of property data, administration

files, sketches and pictures for the real property maintained within

the county assessors’ computer systems for commercial purposes.

Such fee or schedule of fees shall be uniform across the state to

the extent possible with variances between the counties permitted to

allow for the ability of various counties to produce data based on

available technology, personnel and budget resources. The fee or

schedule of fees shall not apply or be charged to individual

property owners obtaining information on the owner’s property for

the owner’s use. After establishing the fee or schedule of fees

each year at its December 1 meeting, the Board shall review the fee

or schedule of fees and make adjustments necessary to ensure uniform

application to the extent possible across all counties and to take

into account technological changes that may occur over time. The

Board may direct that a county assessor’s compliance with the fee or

schedule of fees be considered when the county assessment

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1196

examination is performed pursuant to the requirements of this

section. Fees collected pursuant to this subsection shall be

deposited in the applicable county assessor revolving fund, as

provided in Section 2829.1 of this title, and the expenditure of

such funds shall be subject to the provisions of such section. The

fee or schedule of fees applicable to a county assessor shall be

posted within its principal office and with the county clerk. The

Board shall only establish fees or a fee schedule wherein the

custodian shall charge reasonable costs for the retrieval of an

existing record, regardless of format. Reasonable costs shall not

exceed the actual cost of duplication of the record. As used in this

section, “actual cost of duplication” means the cost of materials

and supplies used to duplicate or reproduce the record. Costs for

labor may only be charged when the request requires the custodian to

compile data, extract data or redact information in order to create

a new document to comply with a public record request. Records not

readily available at the time of request shall be provided by the

custodian of records within a reasonable time after receipt of the

request. A reasonable time shall be presumed to be three (3)

working days or less. The period may be extended by the custodian

if extenuating circumstances exist. The period of extension shall

not exceed seven (7) working days, unless:

1. The period of extension is agreed to by both parties;

2. The request is voluminous; or

3. Fulfilling the request would impair the custodian’s ability

to discharge its duties.

The custodian shall notify the person requesting the records

within seven (7) working days of the reason why the request cannot

be fulfilled within the time period requested by the requestor and

when the custodian will provide the records.