OKLAHOMA CITY (AP) -- A state report says three Oklahoma counties are improperly assessing taxes.
Jeff Spelman, director of the Tax Commission's ad valorem division, says minor violations were found in Beaver and Ellis counties. They were placed in the lowest level of noncompliance, category 1.
Atoka County is listed as a category 2 level of noncompliance although county officials are making improvements. The county was listed in category one in December 2003 and has been on category two since June 2004.
Category 3 is the most severe level of noncompliance and could involve a financial penalty.
Tax Commission officials say Atoka County is reorganizing its rural property records.