Ad valorem; assessors; changing visual inspection cycle to five years. Effective date.

SB 1855 changes Oklahoma county assessors' visual property inspection cycle from the current schedule to a five-year requirement. This bill directly affects county assessors who conduct property valuations for tax purposes and property owners whose assessments may be updated less frequently. The key provision modifies the Ad Valorem Tax Code to set a standard five-year cycle for visual inspections, replacing the previous interval. The bill also includes minor updates like gender-neutral language and statutory references but focuses primarily on this inspection timeline change. This is a procedural adjustment to assessment procedures, not a tax rate change.