OK SB1131

Amends Oklahoma statutes (68 O.S. 2011, Section 2836) governing county assessor procedures for listing taxable property.

Updates gender-specific language throughout the statute by replacing "his" with "the assessor's" or equivalent neutral phrasing.

Modifies requirement that county assessor spend at least one day in each city and incorporated town to apply only in counties that have not abolished household personal property tax.

Maintains existing procedures for taxpayer meetings, property listing deadlines (March 15), and penalty structure (10% for late listing between March 15-April 15; 20% for listing after April 15).

Becomes effective November 1, 2012.