UPDATED september 2019
Taxpayer Documents are Protected as Confidential Under Oklahoma Law
In 2015 the Oklahoma Legislature amended 68 O.S. § 2835(E) to establish that all lists of property or other documents provided by a taxpayer to the assessor or the board of equalization, and all documents produced during discovery in any ad valorem tax appeal “shall be protected as confidential and shall not be available for inspection under the Open Records Act.” This is a very important protection that is afforded to all taxpayers. It protects leases, rent rolls, financial statements and other sensitive information that may be produced in a tax appeal from public disclosure. Taxpayers should be aware of this right in all dealings with assessors and boards of equalization.
William K. Elias
Elias, Books, Brown & Nelson, P.C.
American Property Tax Counsel (APTC)