Revenue and taxation; property tax; business personal property; listing; reports; effective date.

HB 2738 changes Oklahoma's property tax filing deadlines for business personal property. It extends the deadline for taxpayers to submit property lists from March 15 to April 15 (with a further extension to May 15 for late filings), and adds specific penalty tiers: 10% of assessed value for filings between April 15-May 15, and 20% for filings after May 15. The bill directly affects businesses and property owners required to list taxable personal property annually. It also ensures all submitted tax records remain confidential under Oklahoma's Open Records Act.