Opinion No. 73-273 (1973) Ag

COUNTIES — ASSESSMENT VALUE

The provisions of 68 O.S. 2459 [68-2459] (1971), which extend the term of session for the Boards of Equalization beyond July 1, to the third Monday in September in counties with an assessed valuation in excess of $500,000,000 are constitutional. In those counties having an assessed valuation in excess of $500,000,000, the County Assessor may increase the assessment value of real property until the real property portion of the assessment roll is delivered to the County Board of Equalization as provided by 68 O.S. 2471 [68-2471] (1971). Likewise, the County Assessor…