OK HB2534

Amends 68 O.S. Section 2877 to require county boards of equalization to maintain affidavits as part of the hearing record for property valuation appeals.

Prohibits board members from communicating directly or indirectly with county assessors regarding pending appeals prior to hearings, with limited exceptions for routine administrative communications.

Requires each board member to sign an affidavit before hearing evidence stating they have not violated communication restrictions with assessors.

Requires all parties to sign an affidavit before presenting evidence confirming the information is true to the best of their belief and knowledge, using a prescribed form.

Takes effect November 1, 2014.