Oklahoma Administrative Code, Title 255

Partial collection: 3 complete publisher documents are included. The complete current publisher inventory has not been verified. Cornell Legal Information Institute edition captured on 2026-10-02. Only verified complete rule documents are included; the complete current title inventory has not been verified.

Chapter 1 Administrative Operations

Subchapter 1 General Provisions

Okla. Admin. Code § 255:1-1-1 Purpose

The rules of this Chapter describe the organization, operation, and administration of the State Board of Equalization, as required by 75 O.S., Section 302, including the procedure for requesting rulemaking, as required by 75 O.S., Section 305, and the procedure for requesting declaratory rulings, as required by 75 O.S., Section 307.

Subchapter 3 Board Organization, Meetings, Records

Okla. Admin. Code § 255:1-3-1 Board duties and responsibilities

As mandated in Article X, Section 21 of the Oklahoma Constitution, "it shall be the duty of the Board to adjust and equalize the valuation of real and personal property of the several counties in the state each year; it shall perform such other duties as may be prescribed by law; and it shall assess all railroad and public service corporation property."

Okla. Admin. Code § 255:1-3-2 Organization of Board

The State Board of Equalization (hereinafter referred to as the Board), was created and exists by virtue of the Oklahoma constitution, Article X, Section 21. The Board consists of the Governor, the Lieutenant Governor, the State Auditor and Inspector, the Attorney General, the State Treasurer, the Superintendent of Public Instruction and the President of the State Board of Agriculture. The Governor shall serve as Chairman and the State Auditor and Inspector shall serve as the Secretary. A Vice-Chairman shall be elected from other members.