{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2871","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2871","heading":"Correction or alteration of tax rolls - Board of tax","body":"rolls corrections created.\n\nA. After delivery of the tax rolls to the county treasurer of\n\nany county, no correction or alteration as to any item contained\n\ntherein as of such date of delivery shall ever be made, except by\n\nthe county treasurer and on authority of a proper certificate\n\nauthorized by law or pursuant to order or decree of court in\n\ndetermination of a tax appeal or other proper case.\n\nB. A board of tax roll corrections is hereby created and shall\n\nconsist of the chair of the board of county commissioners as chair\n\nor, in the chair's absence, the vice-chair of the board of county\n\ncommissioners or their statutory designee, the chair of the county\n\nequalization board or, in the chair's absence, the vice-chair of the\n\ncounty equalization board as vice-chair, the county clerk as\n\nnonvoting member and secretary, and the county assessor, a majority\n\nof whom shall constitute a quorum. The board is hereby authorized\n\nto hear and determine allegations of error, mistake or difference as\n\nto any item or items so contained in the tax rolls, in any instances\n\nhereinafter enumerated, on application of any person or persons\n\nwhose interest may in any manner be affected thereby, or by his or\n\nher agent or attorney, verified by affidavit and showing that the\n\ncomplainant was not at fault through failure to fulfill any duty\n\nenjoined upon him or her by law, or upon discovery by the county\n\ntreasurer or assessor before the tax has been paid or attempted to\n\nbe paid and disclosure by statement of fact in writing signed by the\n\ntreasurer or assessor and verified by the assessor or treasurer as\n\nthe case may be. Such right shall not be available to anyone\n\nattempting to acquire, or who has acquired, the lien of the county\n\nfor such tax, whether by purchase, assignment, deed or otherwise.\n\nIn counties with two county boards of equalization, the chair of\n\neach such board shall serve, in alternating years, as the vice-chair\n\nof the board of tax roll corrections. When a complaint is pending\n\nbefore the board of tax roll corrections, such taxes as may be owed\n\nby the protesting taxpayer shall not become due until thirty (30)\n\ndays after the decision of the board of tax roll corrections. When\n\na complaint is filed on a tax account which has been delinquent for\n\nmore than one (1) year, and upon showing that the tax is delinquent,\n\nthe complaint shall be dismissed, with prejudice.\n\nC. If, upon such hearing, it appears that:\n\n1. Any personal or real property has been assessed to any\n\nperson, firm, or corporation not owning or claiming to own the same;\n\n2. Property exempt from taxation has been assessed;\n\n3. Exemption deductions allowed by law have not been taken into\n\naccount;\n\n4. The same property, whether real or personal, has been\n\nassessed more than once for the taxes of the same year;\n\n5. Property, whether real or personal, has been assessed in the\n\ncounty for the taxes of a year to which the same was not subject;\n\n6. Improvements to real estate or other property assessed have\n\nbeen destroyed by fire, or that the value of land has been impaired,\n\ndamaged or destroyed by wildfires, floods or overflow of streams,\n\nand the county assessor has made and entered an adjustment to\n\nassessments previously made and entered;\n\n7. Lands or lots have in any manner been erroneously described;\n\n8. Any valuation or valuations assessed and entered are at\n\nvariance with the valuation finally equalized;\n\n9. Any valuation or valuations returned for assessment and not\n\nincreased by the county assessor have been entered on the assessment\n\nrolls for equalization at variance with the value returned, or in\n\nthe event of increase by either the county assessor or the county\n\nboard of equalization and no notice thereof was sent; provided,\n\noffer of proof of failure to receive notice may not be heard;\n\n10. Any valuation assessed and entered included, in whole or in\nnot\n\nincreased by the county assessor have been entered on the assessment\n\nrolls for equalization at variance with the value returned, or in\n\nthe event of increase by either the county assessor or the county\n\nboard of equalization and no notice thereof was sent; provided,\n\noffer of proof of failure to receive notice may not be heard;\n\n10. Any valuation assessed and entered included, in whole or in\n\npart, as of the date of assessment under the law relating thereto,\n\nany property that had no taxable situs in the county, did not exist\n\nor had been erroneously placed;\n\n11. Any property subject to taxation as of January 1 of any\n\nyear was thereafter acquired by conveyance of title, including tax\n\ntitle, by the county, or any city, town or school district therein;\n\n12. An error resulted from inclusion in the total of levies\n\ncomputed against the valuation entered, a tax levy or levies\n\ncertified and final for none or part of which such property was\n\nliable in fact and the same be self-evident on recomputation, and\n\ninvolve no question of law;\n\n13. As to personal tax, if there has been an error in the name\n\nof the person assessed, or, as to real property, the record owner at\n\nthe time of assessment desires that his or her name be entered in\n\nlieu of whatever other name may have been entered as \"owner\" upon\n\nthe roll;\n\n14. There has been any error in the tax extended against the\n\nvaluation entered, whether by erroneous computation or otherwise;\n\n15. There has been any error in transcribing from the county\n\nassessor's permanent survey record to the assessment rolls either as\n\nto area or value of lands or lots or as to improvements thereon;\n\n16. The county treasurer has, of his or her own volition,\n\nrestored to the tax rolls any tax or assessment where the entry upon\n\nthe tax rolls shows the same theretofore to have been stricken or\n\nreduced by certificate issued by constituted authority, except where\n\nrestored by specific court order or in conformity to general decree\n\nof the Supreme Court of Oklahoma invalidating in mass all such\n\ncertificates of a class certain, and except if the owner of such\n\nproperty demand its restoration and make payment, in which instance\n\nthe county treasurer shall require that the owner sign on the face\n\nof the owner's receipt a statement that the owner \"paid voluntarily\n\nwithout demand, request or duress\"; or\n\n17. Any personal property assessment and personal tax charge\n\nhas been entered upon the assessment and tax rolls except upon\n\nproper return of assessment by the taxpayer or increase thereof with\n\ndue notice, or as a delinquent assessment made by the county\n\nassessor or deputies in detail either on view or reliable\n\ninformation; then, in the event any of the grounds stated in this\n\nsubsection are present, it shall be the duty of the board of tax\n\nroll corrections to make and the secretary to enter its findings of\n\nfact and to correct such error, if such exists, by issuing its\n\norder, in words and figures, to accomplish such:\n\na. if such error increases the amount of tax charged, the\n\ncounty clerk shall issue a certificate of error to the\n\ncounty assessor ordering the assessor to certify such\n\ncorrection or increase to the county treasurer for\n\nentry on the tax rolls, and\n\nb. if such error does not increase the amount of tax\n\ncharged, the county clerk shall issue a certificate of\n\nerror to the county treasurer if the tax be not paid,\n\nstating the amount or other effect of such order, and\n\nit shall be the duty of such county treasurer to make\n\nand enter such correction upon the tax rolls and, if\n\nthere be a decrease to the amount of tax charged, to\n\nenter a credit, in lieu of cash, for the amount of\n\ndecrease of tax shown in such certificate.\n\nD. If, prior to such hearing by the board, as provided by this\n\nsection, the tax has been paid, no certificate shall issue; but if\n\nless than one (1) year shall have elapsed after the payment of the\nd enter such correction upon the tax rolls and, if\n\nthere be a decrease to the amount of tax charged, to\n\nenter a credit, in lieu of cash, for the amount of\n\ndecrease of tax shown in such certificate.\n\nD. If, prior to such hearing by the board, as provided by this\n\nsection, the tax has been paid, no certificate shall issue; but if\n\nless than one (1) year shall have elapsed after the payment of the\n\ntax and before the filing of such application for correction of\n\nerror, and after such hearing the findings of fact disclose that\n\nless tax was due to have been paid than was paid, then the person\n\nwho paid the tax, or such person's heirs, successors, or assigns,\n\nmay execute a cash voucher claim setting forth facts and findings,\n\nverify it, and file it with the county clerk, who shall thereupon\n\ndeliver such claim to the county treasurer for designation of the\n\nfund from which the claim must be paid and approval of the claim as\n\nto availability of funds by the county treasurer. If taxes have\n\nbeen paid under protest, the county treasurer must designate the\n\nrefund to be paid from such protest fund. If taxes have been paid\n\nbut not paid under protest and if there are funds available in\n\ncurrent collections of the taxing unit which received the taxes\n\npaid, then the county treasurer must designate the refund to be paid\n\nfrom such current collections of such taxing unit. The county clerk\n\nshall thereupon issue a cash voucher against the appropriate fund of\n\nthe county, directing the county treasurer to pay to such person the\n\namount so found to be erroneous. The word \"person\" as used in this\n\nsubsection shall comprehend the person, firm, or corporation who\n\npaid such tax and the heirs, assigns or successors, as the case may\n\nbe. No such claim for refund shall be allowed and paid unless the\n\nsame be filed within six (6) months after the effective date of the\n\norder of correction.\n\nE. If there be any error in the taxes collected from any\n\nperson, the overpayment or duplicate payment of any such taxes\n\ncollected in error may be recovered by the taxpayer, and the county\n\ntreasurer may make such payment from the resale property fund of the\n\ncounty if funds are not available as stated in subsection D of this\n\nsection.\n\nF. Beginning January 1, 1987, notwithstanding the one-year\n\nlimitations period for filing a claim for refund as provided in\n\nsubsection D of this section, if there be any error in taxes\n\ncollected from any person on property constitutionally exempt under\n\nSection 6B of Article X of the Oklahoma Constitution, by the county\n\ntreasurer in counties with a population in excess of five hundred\n\nthousand (500,000) persons, according to the latest Federal\n\nDecennial Census, to the extent that such county has been reimbursed\n\nfrom the Ad Valorem Reimbursement Fund provided by Section 193 of\n\nTitle 62 of the Oklahoma Statutes, the overpayment or duplicate\n\npayment of any such taxes collected in error may be recovered by the\n\ntaxpayer as provided by law.\n\nG. Upon dismissal of a complaint or denial of relief to the\n\ntaxpayer, the county clerk, as secretary of the board of tax roll\n\ncorrections, shall prepare a letter order of dismissal or denial\n\nwhich shall be mailed to the taxpayer or person at the address found\n\non the complaint.\n\nH. Both the taxpayer and the county assessor shall have the\n\nright of appeal from any order of the board of tax roll corrections\n\nto the district court of the same county. In case of appeal the\n\ntrial in the district court shall be de novo.\n\nI. Notice of appeal shall be served upon the county clerk, as\n\nsecretary of the board of tax roll corrections, and a copy served\n\nupon the county assessor. The appeal shall be filed in the district\n\ncourt within fifteen (15) days of the date of the mailing of the\n\norder of the board of tax roll corrections to the taxpayer.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"db2904a4f1b67b847cd70d6abafc62acb07da54a4a820b7e10a99451bd5a0131","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2870","next":"us-ok/okla.-stat.-tit.-68-68-2872"},"notice":"GroundRules: Original legal text. Not legal advice."}