OK HB1743

Amends 68 O.S. 2011, Section 2880.1 to clarify that the county assessor is the proper party defendant when a taxpayer appeals to district court, and the taxpayer is the proper party defendant when the county assessor appeals.

Specifies that the county board of equalization shall not be considered a party in any litigation resulting from appeals under this section.

Prohibits county assessors from appealing orders based on constitutional questions, but authorizes them to request declaratory judgments from district court in such cases.

Requires the district attorney to represent the county assessor in district court and Supreme Court appeals, with the Tax Commission's General Counsel able to assist upon request.

Becomes effective November 1, 2015.