Revenue and taxation; manner in which county assessors may inspect real or personal property; effective date.

This bill authorizes Oklahoma county assessors to inspect real or personal property using either on-ground site visits or publicly available aerial image overlays for valuation and data collection purposes. It codifies these inspection methods into state law to provide a clear legal basis for how assessors gather property information. The legislation is set to take effect on January 1, 2024, allowing assessors to utilize aerial imagery as an alternative to physical inspections.