reglab/housing_qa huggingface dataset:
68 OK Stat § 68-2839 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2839. Statements of capital invested and other necessary information - Neglect, failure or refusal to furnish information.

|A. It shall be the duty of each taxpayer, upon written request of the county assessor or the county board of equalization of any county, to furnish, under oath, a written statement showing the amount of capital invested in any plant, equipment, stock of merchandise or material, or any other species of property located in such county, and any other information which may reasonably be deemed necessary to enable the county officials to assess the property of such taxpayer at the fair cash value of such property. In any case where such written statement is requested, the taxpayer shall have ten (10) days from receipt of the written request within which to prepare and furnish such statement under oath. |B. Should any taxpayer neglect, fail or refuse to make a proper itemization of his property in any county, or neglect, fail or refuse to furnish any other information required by this section, or Section 38 of this act, it shall be the duty of the county assessor or the county board of equalization to ascertain, from the best information obtainable, the value of the property of such taxpayer, and as a penalty shall add ten percent (10%) of the value thereof so ascertained. The penalty shall not be applied until the taxpayer shall have had ten (10) days' notice of the intention to apply the penalty and an opportunity to be heard.Added by Laws 1988, c. 162, § 39, eff. Jan. 1, 1992.
68 OK Stat § 68-2841 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2841. Land list.

|Each county assessor in the state shall prepare and keep a book to be known as a "land list", which shall contain: |1. The name of the owner and a description, sufficient for identification of all real estate in the county, with the number of acres and value of the land and the value of the improvements;2. The number of the lot or lots;3. The name of the city or town;4. The value of the city or town lots; and5. The value of the improvements.Provided, in those counties in this state which have approved an exemption of household goods of the heads of families and livestock employed in support of the family from ad valorem taxation pursuant to the provisions of subsection (b) of Section 6 of Article X of the Oklahoma Constitution, the county assessor may, in preparation of the land list, combine the value of land and improvements thereon. The county assessor shall correct the land list each year before commencing the assessment by noting thereon all transfers of record as shown by the office of county clerk, and shall note thereon such transfers as may be brought to the attention of the assessor while assessing, and also note thereon what real estate is not subject to taxation and the reason therefor. The land list shall be in such form as may be acceptable to the Oklahoma Tax Commission.Added by Laws 1988, c. 162, § 41, eff. Jan. 1, 1992. Amended by Laws 1998, c. 405, § 5, eff. Nov. 1, 1998.
68 OK Stat § 68-2843 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2843. Unlisted personal property - Discovery and assessment.

|A. If any personal property is not listed with the county assessor on or before March 15th of any year, the county assessor shall proceed, as soon as the omission is discovered, to ascertain and estimate from the best information obtainable, the amount and value of such property, and shall list and assess the same in the name of the owner thereof if such owner be known. If the owner is unknown the property may be listed and assessed in the name of the person in charge of such property as agent, or it may be listed and assessed to "unknown owner"; and the failure of the county assessor to ascertain the true owner shall not invalidate the assessment. |B. If any person, firm, association or corporation has any property belonging to others under his control or charge or in his possession, as warehouseman, factor, bailee, agent, employee or otherwise, he shall, upon written request of the county assessor or county board of equalization, make report, under oath, of the amount and ownership of such property, and upon refusal, neglect or failure to make such report, such person, firm, association or corporation shall be personally liable for the taxes on such property.C. No assessment of personal property not listed with the county assessor shall become final until ten (10) days after the county assessor has mailed to the last-known address of the person, firm, association, corporation or company he believes to be the owner, or to the person in charge of such property, a copy of the assessment sheet upon which such property is listed, and which assessment sheet shall show a reasonable itemization and description of the property assessed and the value thereof, and shall show that the list and assessment was made by the county assessor.Added by Laws 1988, c. 162, § 43, eff. Jan. 1, 1992.
68 OK Stat § 68-2844 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2844. Omitted property - Entry on assessment rolls and tax rolls - Assessments - Arrearages - Taxing during current year.

|A. If any real, personal, railroad, air carrier or public service corporation property is omitted in the assessment of any prior year or years, and the property thereby escapes just and proper taxation, at any time and as soon as such omission is discovered, the county assessor or the county board of equalization, or the State Board of Equalization in the case of public service corporation property or railroad and air carrier property, whose duty it is to assess the class of property which has been omitted, shall at any time cause such property to be entered on the assessment rolls and tax rolls for the year or years omitted, not to exceed the last fifteen (15) years as to real property and the last three (3) years as to personal property, and shall, after reasonable notice to the parties affected, in order that they be heard, assess such omitted property for said periods and cause to be extended against the same on the tax rolls for the current year all arrearage of taxes properly accruing against it, including therein interest thereon at the rate of twelve percent (12%) per annum from the time such tax should have become delinquent. |B. If any tax on property subject to taxation is prevented from being collected for any year or years by reason of any erroneous proceedings, or failure to give notice, or otherwise, the amount of such tax which such property should have paid or should have been paid thereon shall be added to the tax on such property for the current year, and if for want of sufficient time or for any cause such assessment cannot be entered, and the tax thereon extended on the tax rolls for the current year, the same shall be done the following year.Added by Laws 1988, c. 162, § 44, eff. Jan. 1, 1992. Amended by Laws 1995, c. 57, § 6, eff. July 1, 1995; Laws 2005, c. 116, § 6, eff. Nov. 1, 2005; Laws 2006, c. 272, § 19, eff. Nov. 1, 2006.
68 OK Stat § 68-2845 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2845. Assessment of unassessed real estate.

|When any real estate has failed to be assessed for ad valorem taxes for any prior year or years, the same shall be assessed for ad valorem taxes for said prior year or years by the county assessor, and the taxes thereupon may be paid without the payment of any penalty or interest accruing prior to the date of assessment, provided that all taxes are paid within thirty (30) days after the date of such assessment and the sending of written notice thereof. If not so paid within said thirty (30) days, it shall be the duty of the county treasurer to collect the same in the manner provided by law, together with penalty at the lawful rate calculated from the date the same would have been delinquent had it been timely assessed, but in no event to an extent greater than one hundred percent (100%) of the principal amount thereof and not to exceed fifteen (15) years. |Added by Laws 1988, c. 162, § 45, eff. Jan. 1, 1992.
68 OK Stat § 68-2846 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2846. Undervalued and underassessed property - Reassessment.

|A. Whenever real or personal property has in any year, through false representations or concealments willfully and fraudulently made by the owner or agent in listing the same for assessment, been grossly undervalued and has escaped for that year just and proper taxation, the county assessor or the State Board of Equalization, whose duty it is to assess such class of property shall, at any time within two (2) years from the date of such original undervaluation, cause such property to be entered on the assessment roll and tax books for the year or years so undervalued. |B. After reasonable notice to the party affected, in order that he may be heard, the county assessor or State Board of Equalization shall reassess such undervalued property and cause same to be extended against such property on the tax list or rolls for the current year, with all arrearage of taxes thus properly accruing against it, including interest thereon at the rate of six percent (6%) per annum from the time such tax should have become delinquent. C. As to such property so grossly undervalued in assessment no contract shall be made with anyone by either the State Board of Equalization, or the board of county commissioners, to pay anyone a commission or in any way causing same to be reassessed; but it shall be the duty of the State Board of Equalization, with the assistance of the Attorney General and the county assessor, with the assistance of the district attorney, to make and cause such reassessment to be made.Added by Laws 1988, c. 162, § 46, eff. Jan. 1, 1992.
68 OK Stat § 68-2847 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2847. Property of railroads, air carriers and public service corporations - Valuation and assessment.

|A. The property of all railroads, air carriers and public service corporations shall be assessed annually by the State Board of Equalization at its fair cash value estimated at the price it would bring at a fair voluntary sale. |B. Taxable values of real and personal property of all railroads, air carriers and public service corporations shall be established in accordance with the requirements of Section 8 of Article X of the Oklahoma Constitution. The State Board of Equalization shall determine the taxable value of all taxable property that the Board is required by law to assess and value, and shall determine such taxable value in accordance with the requirements of Section 8 of Article X of the Oklahoma Constitution.C. The State Board of Equalization shall assess the property of that subclass of public service corporations known as video services providers, as defined in Section 2808 of this title, as provided:1. Every video services provider shall file with the State Board of Equalization a certification regarding total gross receipts for the immediate preceding calendar year by April 15 and shall specify the total gross receipts derived from video programming services;2. The State Board of Equalization shall determine the percentage of gross receipts the video services provider has derived from video programming in the immediately preceding calendar year; and3. The percentage determined pursuant to paragraph 2 of this subsection shall be applied to the taxable fair cash value allocated to Oklahoma, and the resulting fair cash value attributable to video programming services shall be assessed using the statewide average of the assessment ratios applied to the assets of cable television companies in that tax year. Unless the taxpayer or the State Board of Equalization demonstrates otherwise, the statewide average assessment ratio applied to the personal property of a cable television company shall be assumed to be twelve percent (12%).D. The percentage of fair cash value for real and personal property of railroads, air carriers and public service corporations required by the Oklahoma Constitution to be taxable shall be the percentage at which it was assessed on January 1, 1996, in accordance with the provisions of paragraph 3 of subsection A of Section 8 of Article X of the Oklahoma Constitution, and, subject to the requirements of federal law, shall be uniformly applied to calculate the taxable values of public service corporation property within the state for the applicable assessment year.Added by Laws 1988, c. 162, § 47, eff. Jan. 1, 1992. Amended by Laws 1995, c. 57, § 7, eff. July 1, 1995; Laws 1997, c. 304, § 6, emerg. eff. May 29, 1997; Laws 2009, c. 119, § 2, eff. Jan. 1, 2010.
68 OK Stat § 68-2848 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2848. Railroads, air carriers and public service corporations - Sworn lists or schedules.

|A. Every railroad, air carrier and public service corporation organized, existing, or doing business in this state, shall, on or before April 15 of each year, return sworn lists or schedules of its taxable property to the Oklahoma Tax Commission as provided by law, or as may be required by the Commission; and such property shall be listed with reference to the amount, kind, and value as of the first day of January of the year in which it is listed; and said property shall be subject to taxation for county, municipal, public school and other purposes to the same extent as the real and personal property of individuals. |B. The Oklahoma Tax Commission may request certain financial data be included on any statement or schedule including, but not limited to:1. The amount of capital stock authorized, and the number of shares into which such capital stock is divided;2. The amount of capital stock paid up;3. The market value of such stock, or if no market value, then the actual value of the shares of stock; and4. The total amount of bonded indebtedness.Added by Laws 1988, c. 162, § 48, eff. Jan. 1, 1992. Amended by Laws 1988, c. 258, § 6, emerg. eff. June 27, 1988; Laws 1995, c. 57, § 8, eff. July 1, 1995.
68 OK Stat § 68-2850 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2850. Transmission companies - Sworn lists or schedules.

|Every transmission company doing business in this state shall return sworn lists or schedules of its taxable property to the Oklahoma Tax Commission, and such lists or schedules shall show the total length of line in each county, school district or other subdivision of the state, total number of wires to each line and total number of poles per mile, the total number of instruments in each municipal subdivision, the total amount of office furniture and the total amount of tools, and material, the total amount of other property, and the location thereof. |Added by Laws 1988, c. 162, § 50, eff. Jan. 1, 1992.
68 OK Stat § 68-2851 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2851. Pipeline companies - Sworn statement or schedule.

|A. Each pipeline company doing business in this state shall return to the Oklahoma Tax Commission a sworn statement or schedule as follows: |1. The right-of-way and main line, giving the entire length of main line in this and other states, showing the size of pipe and showing the proportion in each city, school district, and county, and the total in this state;2. The total length of each lateral or branch line and the size of the pipe, together with the name of each city, school district, and county in which such lateral and branch lines are located;3. A complete list giving location as to city, school district or county of all pumping stations, storage depots, machine shops, or other buildings together with all machinery, tools, tanks and material;4. A statement or schedule showing the amount of its authorized capital stock and the number of shares into which the same is divided; the amount of capital stock paid up; the market value of such stock, or if it has no market value, then the actual value thereof, and the total amount of outstanding bonded indebtedness; and5. A correct detailed statement of all other personal property, including oil in storage, and giving the location thereof.B. Notwithstanding the provisions of Section 205 of this title, the Tax Commission shall provide the assessor for each county listed in the report, required by this section, schedules which detail descriptions and corresponding values by taxing jurisdiction of all pipeline company property listed in such reports to ensure that property is reported for, and resulting tax revenues are attributed to, the correct city, school district and county where taxable property is located.Added by Laws 1988, c. 162, § 51, eff. Jan. 1, 1992. Amended by Laws 2015, c. 285, § 1, eff. Nov. 1, 2015.
68 OK Stat § 68-2851.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2851.2. Task Force on Valuation of Gas Gathering System Assets.

|A. There is hereby created the “Task Force on Valuation of Gas Gathering System Assets”. |B. The Task Force shall consist of six (6) members to be appointed as follows:1. Three members shall be appointed by the Speaker of the Oklahoma House of Representatives from the membership of the House; and2. Three members shall be appointed by the President Pro Tempore of the Oklahoma State Senate from the membership of the Senate.C. The Speaker of the Oklahoma House of Representatives shall designate one of the Speaker's appointees as a cochair. The President Pro Tempore of the Oklahoma State Senate shall designate one of the Pro Tempore's appointees as a cochair. The Task Force shall conduct an organizational meeting not later than August 31, 2002.D. The Task Force shall conduct a study of the valuation of gas gathering system assets for purposes of ad valorem taxation. The study shall include:1. The valuation methods currently used for gas gathering systems;2. The methods used to determine whether gas gathering system assets are subject to the jurisdiction of a county assessor or the State Board of Equalization for purposes of valuation and assessment;3. Existing opinions of the courts of the State of Oklahoma governing the valuation and assessment of gas gathering system assets or such other materials, cases, opinions or determinations that may be relevant to the study; and4. Other matters as may be pertinent to the study and recommendations of the Task Force as the Task Force deems relevant.E. The Task Force shall not be subject to the Oklahoma Open Meeting Act or to the Oklahoma Open Records Act.F. The Task Force shall be authorized to meet at such times as may be required in order to fulfill the duties imposed upon the Task Force by law. Members of the Task Force shall be reimbursed for their necessary travel expenses incurred in the performance of their duties in accordance with Section 456 of Title 74 of the Oklahoma Statutes.G. Staff assistance for the Task Force shall be provided by the Oklahoma House of Representatives and the Oklahoma State Senate.H. The Task Force shall complete its study not later than December 31, 2007.Added by Laws 2002, c. 265, § 1, emerg. eff. May 17, 2002. Amended by Laws 2003, c. 462, § 3, eff. July 1, 2003; Laws 2006, c. 272, § 20.
68 OK Stat § 68-2851.3 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2851.3. Valuation methodology of gas gathering system assets – Local or central assessment – Changes.

|A. Effective January 1, 2003, there shall be no changes in the valuation methodology of gas gathering system assets. |B. Effective January 1, 2003, there shall be no changes in the determination of whether gas gathering system assets are locally assessed or centrally assessed and the treatment of such assets for the January 1, 2002, assessment year shall be maintained and preserved.Added by Laws 2002, c. 265, § 2, emerg. eff. May 17, 2002.
68 OK Stat § 68-2852 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2852. Gas, light, heat and power companies - Sworn statement.

|All gas, light, heat and power companies shall annually return to the Oklahoma Tax Commission a sworn statement showing the size and total length of pipe owned by such company and the location thereof, giving the county, city and school district; a statement of franchises held by such company from any municipal corporation in this state, the length of time the same are to run, and the conditions under which they were granted; and a statement of all buildings and other permanent improvements, pumping stations, tools, material and other personal property, and the location thereof. |Added by Laws 1988, c. 162, § 52, eff. Jan. 1, 1992.
68 OK Stat § 68-2853 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2853. Electric light and power companies - Statement under oath.

|Electric light and power companies doing business in this state shall return to the Oklahoma Tax Commission a statement under oath, showing size, capacity, location and value of each powerhouse or power plant owned by such company, the total amount of poles, wire and other equipment for the transportation or transmission of light, heat and power; the total amount of its authorized capital stock and the amount actually paid up thereon, the total amount of its outstanding bonded indebtedness; all contracts between such corporation and any municipal corporations of this state, and the amount of revenue derived therefrom; any franchises owned or held by such company, and granted by any municipal corporation of this state; and cash on hand and the location thereof. |Added by Laws 1988, c. 162, § 53, eff. Jan. 1, 1992.
68 OK Stat § 68-2854 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2854. Waterworks and power companies - Sworn return.

|Each waterworks and power company doing business in this state, shall file with the Oklahoma Tax Commission a sworn return, giving size, capacity, location and value of its pumping stations, and all other permanent improvements used in connection therewith, the total length and size of pipe and other means used for conducting and conveying water; total number of hydrants and the rental thereof; the total amount of its authorized capital stock and the amount actually paid thereon; total amount of its outstanding indebtedness; total amount of tools, material and other personal property, including cash on hand, and the location thereof. |Added by Laws 1988, c. 162, § 54, eff. Jan. 1, 1992.
68 OK Stat § 68-2855 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2855. Sleeping-car and parlor-car companies - Statement under oath - Valuation and assessment.

|Every sleeping-car company and parlor-car company engaged in business in this state shall file with the Oklahoma Tax Commission a statement under oath, showing the aggregate number of miles made by cars operated by such company over the several lines of railroad in this state during the fiscal year next preceding the date of such statement; the total number of cars owned by such company and the total value thereof and the average number of miles traveled by cars of the particular class covered by the statement in the ordinary course of business during the fiscal year, and it shall be the duty of the State Board of Equalization to ascertain the number of cars required to make the total mileage of cars of such corporation within the period of one (1) year. Said Board shall ascertain and fix a valuation upon each particular class of said cars, and the number so ascertained to be required to make the total mileage of the cars of each such corporation, within the period of one (1) year, shall be assessed to the respective corporations, and such assessment shall be included in the record of the proceedings of the Board and shall be certified by the State Auditor and Inspector to the county clerks of the several counties of the state wherein such cars are operated in the same manner as property of the other railroads, air carriers and public service corporations is certified and returned. |Added by Laws 1988, c. 162, § 55, eff. Jan. 1, 1992. Amended by Laws 1995, c. 57, § 9, eff. July 1, 1995.