Okla. Stat. tit. 11, § 11-17-210: Protests - Failure to protest - Examination of filed

budget.

Within fifteen (15) days after the filing of any municipal

budget with the State Auditor and Inspector, any taxpayer may file

protests against any levy of ad valorem taxes for creating sinking

funds in the manner provided by this section and Sections 24104

through 24111 of Title 68 of the Oklahoma Statutes. The fifteen-day

protest period begins upon the date the budget is received in the

Office of the State Auditor and Inspector. After receipt of a

taxpayer protest, the State Auditor and Inspector shall transmit by

certified mail one copy of each protest to the municipal clerk, and

one copy of each protest to the county treasurer and the excise

board of each county in which the municipality is located. The

taxpayer shall specify the grounds upon which the protest is based.

Any protest filed by any taxpayer shall inure to the benefit of all

taxpayers. Provided, the provisions of this section shall not delay

any budget expenditures of a municipality if the amount of revenue

from the ad valorem tax levy which is deposited in the municipal

general fund is less than five percent (5%) of the total revenue

accruing to the municipal general fund during the prior fiscal year.

If no protest is filed by any taxpayer within the fifteen-day

period, the budget and any appropriations thereof shall be deemed

legal and final until amended by the governing body or the county

excise board as authorized by law. Taxpayers shall have the right

at all reasonable times to examine the budget on file with the

municipal clerk or the State Auditor and Inspector for the purpose

of filing protests in accordance with this section and Sections

24104 through 24111 of Title 68.