Atkinson v. GURICH

KAUGER, J.;

T1 The issue presented is whether the trial court abused its discretion in ruling that the county assessor can enter the home of a taxpayer who challenged the assessor's fair market value assessment. The fourth amendment of the United States Constitution,1 and art. 2, § 80 of the Okla. Const., protect the right of the people to be secure in their houses and effects against unreasonable searches. These protections are incorporated into 68 0.9$.2001 § 2818(C)(1) and (D)2 which prohibit the county assessor from entering the home of a taxpayer, unless the taxpayer requests a visual…