Opinion No. 75-110 (1975) Ag

REVALUATION SERVICES — CHARGES While there is no specific limit on the amount that may be charged by the assessor for revaluation services said amounts charged are limited to the payment of revaluation costs as provided in Title 68 O.S. 2481.4 [68-2481.4] (1971). There is no authority for the county treasurer and/or the county excise board to withhold the funds collected which are designated to a particular governmental entity until the fee for revaluation is paid. Title 68 O.S. 2481.4 [68-2481.4] (1971) does not allow the county treasurer and/or excise board who fails to submit the amount as…