Section 2826 - Appraisers - Valuations - ReassessmentA.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 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.Okla. Stat. tit. 68, § 2826
Amended by Laws 2022 , c. 335, s. 4, eff. 11/1/2021.Laws 1988, HB 1750, c. 162, § 26, eff. 1/1/1992; Amended by Laws 2012 , HB 2648, c. 164, eff. 11/1/2012.