Okla. Stat. tit. 70, § 70-5-156: Protests - Right to examine filed budget

Within fifteen (15) days after the filing of any school district

budget with the county excise board of each county in which the

school district is located and with the State Auditor and Inspector,

any taxpayer may file protests with the State Auditor and Inspector

against any alleged illegality of the budget in the manner provided

by this section and Sections 3023 through 3031 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 as filed by the county excise board. After receipt of a

taxpayer protest, the State Auditor and Inspector shall transmit by

certified mail one copy of each protest to the clerk of the board of

education, and one copy of each protest to the school district

treasurer and the excise board of each county in which the school

district is located. The taxpayer protest shall specify the alleged

illegality in the budget and the grounds upon which the alleged

illegality is based. Any protest filed by any taxpayer shall inure

to the benefit of all taxpayers. 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 clerk of the board of education,

the county excise board, or the State Auditor and Inspector for the

purpose of checking illegalities in the budget or for filing

protests in accordance with this section and Sections 3023 through

3031 of Title 68 of the Oklahoma Statutes.