Ad valorem tax; authorizing use of digital visual technology for inspection of real property. Effective date.

SB 2143 allows Oklahoma county assessors to use digital visual technology - such as drones, satellite imagery, or photos - for inspecting real property when determining property tax values, instead of requiring in-person visits. It updates tax code definitions (specifically Sections 2802 and 2821 of Title 68) to explicitly include "digital visual technology" as a valid inspection method. This change directly affects county tax assessors and property owners, as it modernizes how property values are assessed. The bill aims to improve efficiency in the assessment process while maintaining statutory accuracy standards.