Opinion No. (2000)

Dear Auditor and Inspector Scott,

¶ 0 This office has received your request for an official Attorney General Opinion addressing the following question:

Pursuant to the provisions of 68 O.S. 2844 (1999), what is the proper procedure for a county assessor to utilize in adding omitted property to the ad valorem tax roles?

¶ 1 Assessment of property for purposes of ad valorem taxation begins with the county assessor. It is the county assessor's duty to assess all taxable property within the county. See 68 O.S.2819 (1999). Section 68 O.S. 2817 of Title 68 and Article X, Section 8 of the Oklahoma…