us-ok/stat
Okla. Stat. tit. 68, § 2839
Statements of capital invested and other necessary information - Neglect, failure or refusal to furnish information
# A.
It shall be the duty of each taxpayer, upon written request of the county assessor or the county board of equalization of any county, to furnish, under oath, a written statement showing the amount of capital invested in any plant, equipment, stock of merchandise or material, or any other species of property located in such county, and any other information which may reasonably be deemed necessary to enable the county officials to assess the property of such taxpayer at the fair cash value of such property.
In any case where such written statement is requested, the taxpayer shall have ten (10) days from receipt of the written request within which to prepare and furnish such statement under oath.
# B.
Should any taxpayer neglect, fail or refuse to make a proper itemization of his property in any county, or neglect, fail or refuse to furnish any other information required by this section, or Section 38 of this act, it shall be the duty of the county assessor or the county board of equalization to ascertain, from the best information obtainable, the value of the property of such taxpayer, and as a penalty shall add ten percent (10%) of the value thereof so ascertained. The penalty shall not be applied until the taxpayer shall have had ten (10) days' notice of the intention to apply the penalty and an opportunity to be heard.
Amendment history
Added by Laws 1988, c. 162, § 39, eff. Jan. 1, 1992.
Source: view the official text
Nearby sections (25 sections)
- 2828 · Visual inspection program - Annual progress report to Legislature
- 2829 · Valuation of property pursuant to accepted mass appraisal…
- 2829.1 · County Assessor Fee Revolving Fund
- 2830 · Monitoring valuations - Noncompliance guidelines and procedure
- 2831 · Place of listing and assessment
- 2832 · Persons required to list property
- 2833 · Jointly owned property - Listing, assessment and taxation -…
- 2834 · Subdivided land or lot - Surveying and platting
- 2835 · Forms for listing and assessment of property
- 2836 · County assessor to take lists - Meeting taxpayers - Taxpayer…
- 2837 · Corporations - Assessment
- 2838 · Corporations - Lists or schedules of property - Tax liability of…
- 2839 · Statements of capital invested and other necessary information -…
- 2840 · County assessor to prepare, build and maintain certain permanent…
- 2841 · Land list
- 2842 · Assessment roll - Form - Content - Adjustments - Annual report
- 2843 · Unlisted personal property - Discovery and assessment
- 2844 · Omitted property - Entry on assessment rolls and tax rolls -…
- 2845 · Assessment of unassessed real estate
- 2846 · Undervalued and underassessed property - Reassessment
- 2847 · Property of railroads, air carriers and public service…
- 2848 · Railroads, air carriers and public service corporations - Sworn…
- 2849 · Repealed by Laws 1988, c. 258, § 7, emerg. eff. June 27, 1988
- 2850 · Transmission companies - Sworn lists or schedules
- 2851 · Pipeline companies - Sworn statement or schedule