Oklahoma Code § 68-2862

Title 68. Revenue And Taxation: County board of equalization members - Oath - Training
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course - Compensation.
A.  The members of the county board of equalization for each
county in the state, before entering upon their duties, shall
subscribe to the oath required of other county officers.
B.  Each member of the county board of equalization shall be
required to attend and successfully complete a course of instruction
consisting of at least six (6) hours for purposes of instructing the
members about the duties imposed on the board by law.  The initial
six-hour training shall only be required for the member’s first
term.  The course shall be developed by the Oklahoma State
University Center for Local Government Technology and shall include

subjects similar to those prescribed by law for certification of
county assessors and their deputies.  Failure of a county board of
equalization member to successfully complete such course within
twelve (12) months of the date as of which the member was appointed
shall result in forfeiture of the office and the vacancy shall be
filled in the manner provided by law.  In addition to the initial
training requirement, each member of the county board of
equalization shall attend and successfully complete an annual
continuing education course of instruction of at least three (3)
hours developed by the Oklahoma State University Center for Local
Government Technology.  Failure of a county board of equalization
member to complete such annual continuing education course of
instruction shall result in forfeiture of office and the vacancy
shall be filled in the manner provided by law.
C.  The program director of the Center for Local Government
Technology at Oklahoma State University shall send written
notification of failure to comply with the educational requirements
described in this section to the county clerk of the county, the
board of county commissioners and the State Auditor and Inspector.
1.  Upon receiving such notice, the board of county
commissioners shall no longer approve compensation or travel
reimbursement for the noncompliant board member.
2.  Within thirty (30) calendar days of receipt of such notice,
the State Auditor and Inspector shall contact the noncompliant board
member and provide him or her the opportunity to come into
compliance.
D.  The members of county boards of equalization in all counties
having an assessed valuation of Two Billion Dollars
($2,000,000,000.00) or more shall receive as compensation an amount
not to exceed One Hundred Twenty-five Dollars ($125.00) per day.
The members of county boards of equalization in all other counties
may receive as compensation an amount not to exceed One Hundred
Dollars ($100.00) per day, such amount to be established by the
boards.
E.  In addition to the amounts specified in subsection C of this
section, members of county boards of equalization shall be
reimbursed for each mile of travel to and from their residences to
the place of meeting of the board for each session attended at the
rate provided for other county officers.  The members shall also be
reimbursed for each mile of necessary travel in the performance of
their official duties at the same rate.
F.  The total number of days in each year for which the members
of a county board of equalization may be paid shall be as follows:
1.  In counties having an assessed valuation of Forty Million
Dollars ($40,000,000.00) or less, not to exceed forty (40) days;

2.  In counties having an assessed valuation of more than Forty
Million Dollars ($40,000,000.00) and not more than Eighty Million
Dollars ($80,000,000.00), not to exceed forty-five (45) days; and
3.  In counties having an assessed valuation of more than Eighty
Million Dollars ($80,000,000.00), not to exceed ninety (90) days.
G.  A member of the county board of equalization may not miss
more than three (3) meeting days of the board per calendar year
unless, upon a review by the member’s appointing authority, one or
more of the absences were excused.  Failure by a member of the
county board of equalization to comply with the attendance
requirement shall result in forfeiture of office and the vacancy
shall be filled in the manner provided by law.
H.  Forfeitures of office resulting from the failure to comply
with provisions of this section shall be administered by the State
Auditor and Inspector.
Added by Laws 1988, c. 162, § 62, eff. Jan. 1, 1991.  Amended by
Laws 1997, c. 304, § 7, emerg. eff. May 29, 1997; Laws 1999, c. 134,
§ 3, emerg. eff. April 28, 1999; Laws 1999, c. 187, § 1, eff. Nov.
1, 1999; Laws 2000, c. 64, § 1, eff. July 1, 2000; Laws 2007, c.
172, § 1, eff. Nov. 1, 2007; Laws 2016, c. 51, § 1, eff. Nov. 1,
2016; Laws 2021, c. 287, § 1, eff. Nov. 1, 2021; Laws 2023, c. 27, §
1, eff. Nov. 1, 2023.

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