{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-17-210","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-17-210","heading":"Protests - Failure to protest - Examination of filed","body":"budget.\n\nWithin fifteen (15) days after the filing of any municipal\n\nbudget with the State Auditor and Inspector, any taxpayer may file\n\nprotests against any levy of ad valorem taxes for creating sinking\n\nfunds in the manner provided by this section and Sections 24104\n\nthrough 24111 of Title 68 of the Oklahoma Statutes. The fifteen-day\n\nprotest period begins upon the date the budget is received in the\n\nOffice of the State Auditor and Inspector. After receipt of a\n\ntaxpayer protest, the State Auditor and Inspector shall transmit by\n\ncertified mail one copy of each protest to the municipal clerk, and\n\none copy of each protest to the county treasurer and the excise\n\nboard of each county in which the municipality is located. The\n\ntaxpayer shall specify the grounds upon which the protest is based.\n\nAny protest filed by any taxpayer shall inure to the benefit of all\n\ntaxpayers. Provided, the provisions of this section shall not delay\n\nany budget expenditures of a municipality if the amount of revenue\n\nfrom the ad valorem tax levy which is deposited in the municipal\n\ngeneral fund is less than five percent (5%) of the total revenue\n\naccruing to the municipal general fund during the prior fiscal year.\n\nIf no protest is filed by any taxpayer within the fifteen-day\n\nperiod, the budget and any appropriations thereof shall be deemed\n\nlegal and final until amended by the governing body or the county\n\nexcise board as authorized by law. Taxpayers shall have the right\n\nat all reasonable times to examine the budget on file with the\n\nmunicipal clerk or the State Auditor and Inspector for the purpose\n\nof filing protests in accordance with this section and Sections\n\n24104 through 24111 of Title 68.","path":["OK Code","Title 11"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os11.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"2cb21dc16463f771b930bb3ebed54d5cc11b77f83b78809e931a831d9c3e97b6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-17-209","next":"us-ok/okla.-stat.-tit.-11-11-17-211"},"notice":"GroundRules: Original legal text. Not legal advice."}