Okla. Stat. tit. 68, § 68-3026: Decision - Correction of appropriations and tax roll -

Representation of counties - Pleading.

The Court of Tax Review shall hear and determine all protests

submitted to it and its decision shall be in writing and filed with

the State Auditor and Inspector whose duty it shall be, if no appeal

be taken as hereinafter provided, to transmit a copy of such

decision to the county clerk, county assessor, and county treasurer,

and to the protestant or his attorney of record, and it shall

thereupon be the duty of the county clerk to correct the

appropriations accordingly, and the duty of the county assessor to

so correct the tax rolls if the same have not been turned over to

the county treasurer. The district attorney, assisted by the

Attorney General at the request of the district attorney, shall

represent his county and the municipal subdivisions thereof at the

hearing of any protest before said Court of Tax Review, and each

county shall pay all necessary expenses of its district attorney in

attending any such hearings. No pleadings by the county shall be

required and the cause shall be deemed at issue upon the filing of

such protest.