OK SB1448

Amends Section 2826 to require county assessors to maintain original taxpayer documents related to appraisals and valuations, and permits photocopies to be provided to appraisers assisting with valuations.

Requires appraisers to destroy or return all photocopies of taxpayer documents and work papers to the county assessor by February 1 following the reassessment period, or within 10 days if the contract is terminated earlier.

Amends Section 2877 to allow taxpayers or their agents to appear at board of equalization hearings in person, by telephone, by other electronic means, or by affidavit.

Prohibits board of equalization members from directly or indirectly communicating with county assessors or their agents about pending appeals before the hearing, except for routine administrative communications not involving appealed matters.

Bill becomes effective January 1, 2013.