Grant County Oklahoma Tax Roll Correction Board

Board Members:

Chairman - Max Hess Commissioner Dist 1

2005 Elm Street, Wakita OK 73771
OFFICE: (580) 594-2925
CELL PHONE: (580) 541-4740
E-MAIL: grantcomm1@pldi.net

Vice-Chairman - Alvin Jones
County Board of Equalization and County Excise Board
Member - Robin Herod County Assessor

112 E Guthrie Room 101
Medford, Oklahoma 73759
Phone: 580-395-2844
Fax: 580-395-2603
Email: gtcoassessor@gmail.com

Agendas

Minutes

Board of Tax Roll Corrections

Members of the Board of Tax Roll Corrections include the Chairman of the Board of County Commissioners (who serves as Tax Roll chairman), the Chairman of the County Board of Equalization, and the County Assessor. The County Clerk serves as Secretary to the Board of Tax Roll Corrections and does not vote on Board actions. The Board is authorized to hear allegations of mistakes or differences regarding any item contained in the tax rolls. The Board may act to correct assessment, exemption, transcribing, tax levy or valuation errors. When the Board determines that an error has been made, the County Clerk issues a Certificate of Error indicating either a tax increase, no taxes due, or a tax decrease. Actions of the Board of Tax Roll Corrections may be appealed by the taxpayer to the District Court.

To view Grant County's Minutes and Agendas for the Board of Tax Roll Corrections please use the Agendas and Minutes link at the top of the page, from there you can scroll down to find where they are listed.

The Board of Tax Roll Corrections is authorized to hear and determine allegations of error, mistakes, or differences as to any item(s) contained in the tax rolls. Members of this board include the Chair of the Board of County Commissioners as chair, the Chair of the County Board of Equalization as vice-chairman, and the County Assessor. The County Clerk serves as Secretary and is a nonvoting member of this board.

Any taxpayer or the County Assessor has the right to appeal any decision made by the Board of Tax Roll Corrections to the District Court. Notice of appeal must be served to the County Clerk, as secretary of the Board of Tax Roll Corrections, and a copy served to the County Assessor. The appeal must be filed in the District Court within 15 days of the date the order of the Board of Tax Roll Corrections was mailed to the taxpayer.

The following paragraphs include information on some of the items of error, mistakes, or difference that can be heard by the Board of Tax Roll Corrections.

Assessment Errors

• Any personal or real property assessed to any person, firm, or corporation not owning or claiming not to own the property. The same property, whether real or personal, assessed more than once for the taxes of the same year
• Property, whether real or personal, assessed in the county for the taxes of a year for which it was not subject to taxation
• Any valuation assessed and entered included, in whole or in part, as of the date of assessment under the law, any property that had no taxable sites (location) in the county, did not exist, or had been erroneously placed
• Any property subject to taxation as of January 1 of any year, that was thereafter acquired by conveyance of title (including tax title), by the county, or any city, town, or school district
• Regarding personal property tax, if there is an error in the name of the person assessed or, regarding real property, the record owner at the time of assessment desires that his name be entered in lieu of whatever other name may have been entered as owner on the roll.
• Lands or lots erroneously described in any manner

Exemption Errors

• Property exempt from taxation has been assessed.
• Exemption deductions allowed by law have not been taken into account.

Transcription Errors

Any error in transcribing from the County Assessor’s permanent survey record to the assessment rolls either as to area or value of lands or lots or as to improvements.