Section 161. Return of Board to Auditor—Auditor To (Section 7349, Revised Laws of Oklahoma 1910.) (250) The state board of equalization, after hav ing valued and assessed all the property of public service corporations in this State according to the provisions of this article, shall cause the same to be certified by the state auditor to the county clerks of each and every county in which any portion of the property of any such public service corporation may be located. Such return shall show the various portions of the property of such corporation located and taxable in each county, and in every city, town, township, school district or other municipal subdivision thereof, and shall include a full and particular statement of all and every species of property of such corporation located in each of the said several subdivisions, together with the assessed value of every item thereof. Said return shall be certified by the state auditor to the clerks of the several counties wherein such property is located on or before the first Monday of May of each year. History. L. 1909, p. 593. Prairie Oil and Gas Company v. Cruce, 45 Okla. 774, 147 Pac. 152; Thurston v. Caldwell, 40 Okla. 206, 137 Pac. 683. Section 162. Duty of County Clerk. (Section 7350, Revised Laws of Oklahoma 1910.) (251) The county clerk, as soon as he shall have received the certificate from the state auditor of the property of public service corporations and the valuation thereof assessed for taxation in his county, shall certify same to the proper officers of the different school districts, cities, towns and townships in his county in which any portion of the property of any such public service corporation is located, and the amount of such assessment shall be placed on the tax rolls for the benefit of the respective school districts, cities, towns, or townships, and he shall, at the proper time, place such assessment on the proper tax roll of his county, subject to the same levy for different purposes as is other property. History. L. 1909, p. 593. Revision: Minor changes in language. Prairie Oil and Gas Company v. Cruce, 45 Okla. 774, 147 Pac. 152; Thurston v. Caldwell, 40 Okla. 206, 137 Pac. 683. 7 Section 163. Section 164. Section 165. Section 166. Section 167. Section 168. Section 169. Section 170. Section 171. Section 172. Section 173. Section 174. CHAPTER VII. THE ASSESSMENT ROLL. Duty of assessor-contents of roll. County treasurer to collect taxes. Separation and extension of tax. County treasurer charged in separate accounts with each various fund. Treasurer's record. Section 175. Collections distributed monthly. Section 176. Section 177. Treasurer's monthly statement. Section 163. Duty of Assessor-Contents of Roll. (Section 7351, Revised Laws of Oklahoma 1910.) (252) On or before the first Monday in May, annually, the several township, city and town assessors shall make out and deliver to the county clerk an assessment roll consisting of the following items, to-wit: A list of all taxable lands in each township, and the clerk shall make up therefrom an assessment roll showing such lands in numerical order, beginning with the lowest numbered section, in the lowest numbered township, in the lowest numbered range in the county, and ending in the highest numbered section, township and range, with the number of acres in each tract set opposite the same in the column provided for that purpose, and the assessed value thereof in another column, with the columns of acres and values footed up; also stating the number of the school and road district in which such property and the owner thereof are situated; a list of town lots in each town or city in each county, in like numerical order, with the valuation of each lot or part of lot and the name of the person listing the same opposite, with the column of values footed up; a list in alphabetical order of all persons and bodies corporate in whose names any property or anything taxable (other than the real estate) has been listed, and in what school and road district the owner thereof resides, or if the owner be a non-resident of the State, then the school and road district where the chattel property is located, with a sufficient number of columns opposite each name in which to enter the numbers of (or) values or both, of the several species of property or other interests required by law to be listed, with the columns of numbers and values footed up.* History. L. 1909, p. 594. Revision: Provision inserted requiring the county assessment roll to be made up by the clerk, as this duty obviously could not be performed by the local assessors separately. (See 1911 county assessor law.) County Assessor Created. (253) The office of county assessor is hereby created. There shall be appointed by the Governor, before the first day of January, 1912, a county assessor in and for each county of this State, whose duties and compensation shall be as hereinafter provided, and whose term of office shall commence on the first Monday in January, 1912, and continue until the first Monday in January, 1913, or until his successor is elected and qualified. A county assessor shall be elected at the general election in 1912, and every two years thereafter, and shall assume the duties of his office the first Monday in January following his election. History. Session Laws 1911, chap. 152, p. 331. McKeever v. Colvin, 31 Okla. 715, 123 Pac. 156; Weatherly v. Sawyer, 163 Pac. 717; Thacker v. Witt, 166 Pac. 713. Land List. (254) The assessor shall keep a book to be known as a "land list," which shall contain the name of the owner and description, sufficient for identification of any real estate belonging to said owner; said description shall give the township, range and section where the *The office of township assessor, and the township board of equalization, were abolished by the provisions of chapter 152, Session Laws of Oklahoma 1911. land is located; the number of acres, the value of the land; the numbers of the lot or lots; the value of the town lots and the name of the city or town, on such forms as may be prescribed by the state examiner and inspector. The county assessor shall correct the land list each year before commencing the assessment, by noting thereon all transfers shown by the record of the register of deed's office, and shall note thereon such transfers as may be brought to his attention while assessing, and also note thereon what real estate is not subject to taxation, and the reason why same is not. History. Sec. 4, Chap. 152, p. 332, Session Laws 1911. Baker v. Board of County Commissioners, 150 Pac. 714. Section 164. Procedure When Owner Fails To List Property. (Section 7352, Revised Laws of Oklahoma 1910.) (255) In every case where a person is required to list property for himself or in behalf of another, if he shall neglect or refuse to list the same, the assessor shall proceed as directed in the second section of Article III, and in return of personal property, opposite the name of such person he shall write the words, "by the assessor," when the list was made by himself or his deputy, together with the words "absent" or "sick" or "refused to swear" or such other words as will express the cause why the person required to make the list did not make it; and a neglect to make it shall be taken as a refusal to do so: Provided, that if any party from any good cause, without fault on his part, fail to list to the assessor at the time of assessment any property when such property should have been listed, or fail to list the same as fully as it should have been done, such property owner may furnish such list, or corrected list, to the township board of equalization on or before the first day of the meeting thereof. History. L. 1909, p. 594. Duty of Assessor When Owner Fails to List Property. (256) In all cases of failure to obtain a statement of property for any cause, it shall be the duty of the county assessor to ascertain the amount and value of said property and assess the same as he believes to be the fair cash valuation thereof. Should any person, firm or corporation refuse to list his or their property, the county assessor shall add as a penalty fifty per cent of the fair cash valuation of the property found, which shall be entered and extended on the tax books against the person, firm or corporation, and shall be collected as all other taxes. History. Session Laws 1911, Chap. 152, Sec. 8, p. 333. Power of County Assessor-Restriction (257) That section 3 of chapter 152, Session Laws 1911. be amended to read as follows: "Section 3. The county assessor provided for in this act shall have the same powers and perform the same duties in assessing property and making the returns thereof, in taking the assessment, and gathering statistical information as is now provided by law, not in conflict with this act, for township assessors. The assessor or any deputy he may appoint is authorized to administer oaths and to compel the attendance of necessary witnesses and the production and inspection of necessary books and papers by the issuance of subpoenas therefor to properly perform his duties hereunder: Provided, the compensation herein enumerated shall not include values placed upon public service corporation, or other property assessed by the state equalization board. History. Session Laws 1913, Chap. 210, Sec. 1, p. 463; effective May 17, 1913. Section 165. Revision of Rolls After Equalization. (258) Section 12, chapter 152 of the Session Laws of 1911, shall be amended to read as follows: Correction and Revision of "Section 12. After the sitting of the county board of equalization, the assessor shall proceed to correct and revise the assessment roll as per the order of the board of equalization and on completion not later than Saturday before the third Monday in June, he shall make an abstract of his assessment as revised by the county board of equalization and transmit the same to the state board |