OK SB214

Deletes qualifications requiring the Ad Valorem Division Director to be at least 30 years old, have 3 years of experience in ad valorem assessment administration, or possess a professional appraiser designation from specified organizations.

Changes the Ad Valorem Division's authority from adopting regulations to recommending rules to the Oklahoma Tax Commission for uniform procedures and standards in real property appraisal.

Requires county assessors to comply with rules and guides adopted by the Oklahoma Tax Commission rather than the Ad Valorem Division.

Removes a construing provision that directed references to the Oklahoma Tax Commission in ad valorem taxation statutes to be interpreted as references to the Ad Valorem Division.

Becomes effective November 1, 2015.