• Appraises and assesses the real and personal property for the purpose of ad valorem taxation
• Computes the ad valorem taxes due on all taxable property according to fair cash value
• Prepares the assessment roll and delivers it to the County Board of Equalization for approval
• Checks all exemptions
• Delivers the tax roll to the County Treasurer for collection
• Undergoes compliance checks by the Oklahoma Tax Commission

Some content may be extracted from OSU Cooperative Extension Fact Sheet AGEC-802 and/or the County Training Program website. More complete information is available from these sources.