Okla. Stat. tit. 68, § 68-2881: Railroads, air carriers and public service corporations -

Increase of evaluation of property - Notice - Complaints and

hearings - Appeals to Court of Tax Review and Supreme Court.

A. The secretary of the State Board of Equalization shall

notify all railroads, air carriers and public service corporations

of the ad valorem tax assessments rendered by the State Board,

including the valuation, assessment ratio and total amount of

assessment. The notice, which shall clearly be marked with the date

upon which it was prepared, shall be mailed within one (1) working

day of such date. The taxpayer shall have twenty (20) calendar days

from the date of the notice in which to file, with the Clerk of the

Court of Tax Review, a written complaint on a form prescribed by the

Tax Commission, specifying grievances with the pertinent facts in

relation thereto in ordinary and concise language, without

repetition, and in such manner as to enable a person of common

understanding to know what is intended. The complaint shall include

the amount of Oklahoma assessed valuation protested and the grounds

for the protest. The taxpayer shall be required to send a copy of

the complaint to the Tax Commission.

B. If the taxpayer fails to file a written complaint within the

twenty-day period provided for in this section, then the assessed

valuation stated in the notice, without further action of the State

Board of Equalization, shall become final and absolute at the

expiration of twenty (20) days from the date the notice is mailed to

the taxpayer.

C. After the filing of a complaint provided for in subsection A

of this section, the State Board of Equalization shall have thirty

(30) days within which to file an answer. The Court of Tax Review

shall set a date of hearing, conduct such hearing, render its

decision, and notify in writing the taxpayer and the State Board of

Equalization of its decision within sixty (60) days of the date of

the scheduling conference. The Court of Tax Review shall be

authorized and empowered to take evidence pertinent to the

complaint, and for that purpose may compel the attendance of

witnesses and the production of books, records and papers by

subpoena, and to confirm, correct or adjust the valuation, as

required by law.

D. The State Board of Equalization shall notify, in writing and

by certified mail, the Attorney General and all affected school

districts and other recipients of ad valorem tax revenue of the

complaint provided for by this section within ten (10) days of the

filing of the complaint.

E. The Attorney General may appear in all actions to enforce

the valuation and assessment of property by the State Board of

Equalization and the collection of ad valorem tax which is the

subject of the complaint filed pursuant to this section.

F. Either the State Board of Equalization or the party filing a

complaint pursuant to this section may appeal the decision of the

Court of Tax Review by filing a notice of intent to appeal with the

Clerk of the Court of Tax Review within thirty (30) calendar days of

the date the final decision is sent to the parties. Appeal shall be

brought in the Oklahoma Supreme Court in the same manner as provided

for other appeals from the Court of Tax Review. The Supreme Court

shall give precedence to such appeals and affirm the decision of the

Court of Tax Review if supported by competent evidence. If the

Oklahoma Supreme Court assigns the appeal to the Court of Civil

Appeals, the Oklahoma Court of Civil Appeals shall give precedence

to the appeal and affirm the decision of the Court of Tax Review if

supported by competent evidence.

G. In all instances where the notice of assessed valuation

certified by the State Board of Equalization has been permitted to

become final, such notice shall have the same force and be subject

to the same law as a judgment not subject to further appeal.