Home -> Law Blog Directory -> Criminal Law Blogs -> Fourth Amendment

Criminal Law

: Fourth Amendment

OK: Tax assessor cannot enter home for purposes of valuing real property

By John Wesley Hall, Jr.

Oklahoma tax assessor cannot enter home for purposes of valuing real property. Atkinson v. Gurich, 2011 OK 12, 2011 Okla. LEXIS 12 (February 22, 2011): [*P1] The issue presented is whether the trial court abused its discretion in ruling that the county assessor can enter the home of a taxpayer who challenged the assessor's fair market value assessment. The fourth amendment of the United States Constitution, and art. 2 § 30 of the Okla. Const., protect the right of the people to be secure in their houses and effects against unreasonable searches. These protections are incorporated into 68 O.S. 2001 §2818 (C)(1) and (D) which prohibit the county assessor from entering the home of a taxpayer, unless the taxpayer requests a visual inspection of household personal property because its value is disputed...continue to full post

Full post as published by Fourth Amendment on February 25, 2011 (boomark / email).