OK HB3119

Extends the time for taxpayers to file a written complaint regarding property valuation increases from 20 working days to 30 days after notice is received from the county assessor.

Requires county assessors to provide taxpayers at least two additional alternative dates for informal hearings if unable to participate on the initially scheduled date, with each alternative on a different day of the week.

In counties with a population less than 300,000, requires the county board of equalization to provide at least three separate dates for taxpayers to present evidence on valuation protests, with at least 10 days between each date, and prohibits final determinations until the taxpayer fails to appear at all three dates.

Prohibits county board of equalization members from directly or indirectly communicating with the county assessor or deputies regarding pending appeals prior to the actual hearing, except for routine administrative communications unrelated to the appeals.

Effective date: January 1, 2015.