1| STATE OF OKLAHOMA |
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2| 1st Session of the 59th Legislature (2023) |
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3|HOUSE BILL 2169 By: Lowe (Dick) |
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6| AS INTRODUCED |
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7| An Act relating to counties and county officials; |
| amending 68 O.S. 2021, Section 2816, which relates to |
8| educational accreditation for actual appraisers of |
| real property; modifying parties required to achieve |
9| educational accreditation; modifying time period to |
| achieve accreditation; clarifying language; modifying |
10| funding source; permitting for reasonable fee; |
| mandating an education requirement for certain county |
11| officials and personnel involved in appraisal of |
| energy producing properties; and providing an |
12| effective date. |
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15|BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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16| SECTION 1. AMENDATORY 68 O.S. 2021, Section 2816, is |
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17|amended to read as follows: |
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18| Section 2816. A. The Director of the Ad Valorem Division of |
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19|the Oklahoma Tax Commission, the first deputy within such division, |
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20|all field analysts or equalization and assessment analysts within |
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21|such division, each elected county assessor assuming office on or |
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22|after January 1, 1991, all first deputies within such assessors' |
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23|offices and all personnel, including contractors, involved in the |
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24|actual appraisal of property shall be required to achieve |
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Req. No. 5540 Page 1
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1|educational accreditation as prescribed by this section. Such |
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2|accreditation shall be achieved within the time prescribed. Failure |
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3|to achieve such accreditation shall result in forfeiture of office |
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4|or termination of employment. A vacancy in a public office created |
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5|for failure to achieve such accreditation shall be filled in the |
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6|manner provided by law. |
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7| B. Accreditation for persons designated in subsection A of this |
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8|section shall consist of initial accreditation and advanced |
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9|accreditation as follows: |
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10| 1. Within one (1) year eighteen (18) months from the date an |
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11|assessor is elected to office, the assessor shall be required to |
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12|successfully complete initial accreditation. If the assessor does |
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13|not successfully complete testing or some part of the requirement, |
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14|initial accreditation shall be completed within eighteen (18) months |
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15|from the date of the assessor's election to office. Initial |
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16|accreditation shall consist of successful completion of two (2) |
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17|academic units. The first academic unit shall consist of basic ad |
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18|valorem taxation law, legal responsibilities of the assessor's |
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19|office, the role of the county assessor, valuation requirements and |
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20|assessment administration. The second academic unit shall consist |
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21|of basic appraisal and assessment processes. |
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22| 2. Within one (1) year eighteen (18) months from the completion |
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23|date of initial accreditation, the assessor shall be required to |
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24|successfully complete advanced accreditation. If the assessor does |
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Req. No. 5540 Page 2
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1|not successfully complete advanced accreditation testing or some |
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2|part of the requirement, advanced accreditation shall be completed |
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3|by July 1, 1995, for persons holding office on May 27, 1993, or for |
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4|persons assuming office after May 27, 1993, within eighteen (18) |
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5|months from the date initial accreditation is completed. Advanced |
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6|accreditation shall consist of successful completion of five (5) |
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7|academic units. Each unit shall consist of one of the following |
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8|topics: |
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9| a. appraisal procedures, |
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10| b. valuation of personal property, |
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11| c. valuation of agricultural property, |
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12| d. mass appraisal procedures, and |
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13| e. cadastral mapping. |
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14| 3. A county assessor's deputy not previously accredited |
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15|pursuant to paragraphs 1 and 2 of this subsection shall be subject |
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16|to the same requirements as the county assessor. Failure to |
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17|complete the accreditations within the times prescribed shall result |
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18|in dismissal termination of the deputy. |
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19| 4. For any person required to achieve accreditation pursuant to |
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20|this section and for whom the period of time to complete the |
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21|accreditation is not otherwise prescribed, the accreditation shall |
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22|be completed within eighteen (18) months of January 1, 1991, or |
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23|within eighteen (18) months of the beginning date of employment if |
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24|such person is initially employed after January 1, 1991. |
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1| C. Each county assessor Persons designated in subsection A of |
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2|this section who has have successfully completed advanced |
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3|accreditation shall thereafter be required to complete a continuing |
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4|education requirement of thirty (30) hours every three (3) years. |
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5|Failure to complete the continuing education requirement shall |
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6|result in forfeiture of any travel reimbursement until the |
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7|requirement is completed. Continuing education shall consist of |
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8|successful completion of academic units on changes in Oklahoma |
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9|Statutes affecting ad valorem taxation, real estate or appraisal, |
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10|valuation and appraisal methods, mass appraisal methods or other |
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11|topics appropriate to the improvement of county assessor's offices. |
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12|A deputy who has completed advanced accreditation as required by |
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13|this section shall be subject to the continuing education |
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14|requirement. |
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1|applicable, or any of its professional designations, as a substitute |
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2|for or supplement to the accreditation program requirements. |
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3| E. For purposes of the administration of the accreditation |
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4|requirements, the Oklahoma State University Center for Local |
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5|Government Technology shall be responsible for keeping an official |
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6|record as to the accreditation of individual county assessors and |
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7|deputies and others who are required to achieve accreditation. Such |
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8|record shall be the sole responsibility of Oklahoma State University |
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9|and shall be defined as an open record under Section 24A.1 et seq. |
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10|of Title 51 of the Oklahoma Statutes. The Oklahoma State University |
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11|Center for Local Government Technology shall be responsible for |
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12|forwarding only the pass/fail results of individual testing to the |
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13|Tax Commission. The Tax Commission shall issue the accreditations |
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14|to all persons who have so qualified. All expenses incurred in the |
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15|performance of the duties imposed upon the Oklahoma State University |
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16|Center for Local Government Technology shall be paid out of from |
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17|funds deposited in the County Government Education-Technical |
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18|Revolving Fund as provided in Section 6 of this act, appropriated or |
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19|otherwise made available to the Tax Commission, or the University |
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20|may charge a reasonable fee to defray the cost of sponsoring the |
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21|educational accreditation academic units required by this section. |
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22| F. The Oklahoma State University Center for Local Government |
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23|Technology, in cooperation with the County Assessors' Association |
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24|and the County Treasurers' Association shall provide computer |
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1|software programs, support of software and hardware, including |
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2|installation, maintenance, data management and training, to counties |
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3|currently using the services previously provided by the State |
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4|Auditor and Inspector. All expenses incurred in the performance of |
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5|the duties imposed upon the Oklahoma State University Center for |
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6|Local Government Technology shall be paid out of from funds |
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7|deposited in the County Government Education-Technical Revolving |
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8|Fund as provided by Section 6 of this act, appropriated or otherwise |
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9|made available to the Tax Commission, or the University may charge a |
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10|reasonable fee to defray the cost of sponsoring the County Computer |
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11|Assistance Program support services required by this section. |
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12| G. The Oklahoma State University Center for Local Government |
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13|Technology, in cooperation with the County Assessors' Association, |
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14|shall provide the administration, support, training and |
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15|implementation of the Oklahoma State University Center for Local |
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16|Government Technology-sponsored computer-assisted mass appraisal |
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17|computer software system to any county using the services provided |
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18|by the Ad Valorem Division of the Oklahoma Tax Commission and other |
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19|counties upon request on the effective date of this act, if such |
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20|county elects to adopt the Oklahoma State University Center for |
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21|Local Government Technology-sponsored program. All expenses |
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22|incurred in the performance of the duties imposed upon the Oklahoma |
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23|State University Center for Local Government Technology for the |
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24|computer-assisted mass appraisal program shall be paid out of from |
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1|funds deposited in the County Government Education-Technical |
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2|Revolving Fund as provided by Section 6 of this act, appropriated or |
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3|otherwise made available to the Oklahoma Tax Commission, or the |
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4|University may charge a reasonable fee to defray the cost of |
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5|sponsoring the computer-assisted mass appraisal computer software |
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6|system. |
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7| H. All powers, duties, responsibilities, property, assets, |
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8|liabilities, fund balances, encumbrances and obligations of the Ad |
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9|Valorem Division of the Oklahoma Tax Commission relating to the |
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10|computer-assisted mass appraisal system, referenced in subsection G |
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11|of this section, including, but not limited to, program management, |
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12|support and training, are hereby transferred to the Oklahoma State |
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13|University Center for Local Government Technology. |
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14| I. Effective January 1, 2024, and thereafter, each elected |
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15|county assessor, first deputies, and all personnel, including |
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16|contractors, involved in the appraisal of all energy producing |
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17|properties, including petroleum, wind energy, and solar energy real |
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18|property and personal property assets shall be required to |
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19|successfully complete a course provided by the Oklahoma State |
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20|University Center for Local Government Technology on the valuation |
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21|of energy producing properties within twelve (12) months of the |
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22|effective date of this act. After the completion of the initial |
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23|energy valuation course, all personnel described in this section |
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24|shall be required to attend a continuing education course on the |
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1|valuation of energy producing property provided by the Oklahoma |
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2|State University Center for Local Government Technology during the |
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3|personnel's three-year accreditation continuing education cycle as |
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4|mentioned in subsection C of this section. |
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5| SECTION 2. This act shall become effective November 1, 2023. |
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7| 59-1-5540 MJ 01/13/23 |
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