Opinion No. (1972) Ag

** Summary **

COUNTY ASSESSOR DETERMINATION OF ASSESSED VALUE OF PROPERTY The county assessor is not lawfully required to use any particular information, facts or figures as a basis for determining the assessed value of real property and tangible personal property. The Attorney General has considered your request for an opinion wherein you ask the following question: "What information, facts, and figures available is each county assessor lawfully required to use as a basis for determining the assessed value of real property and tangible personal property?" The Oklahoma Constitution provides…