{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2881","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2881","heading":"Railroads, air carriers and public service corporations -","body":"Increase of evaluation of property - Notice - Complaints and\n\nhearings - Appeals to Court of Tax Review and Supreme Court.\n\nA. The secretary of the State Board of Equalization shall\n\nnotify all railroads, air carriers and public service corporations\n\nof the ad valorem tax assessments rendered by the State Board,\n\nincluding the valuation, assessment ratio and total amount of\n\nassessment. The notice, which shall clearly be marked with the date\n\nupon which it was prepared, shall be mailed within one (1) working\n\nday of such date. The taxpayer shall have twenty (20) calendar days\n\nfrom the date of the notice in which to file, with the Clerk of the\n\nCourt of Tax Review, a written complaint on a form prescribed by the\n\nTax Commission, specifying grievances with the pertinent facts in\n\nrelation thereto in ordinary and concise language, without\n\nrepetition, and in such manner as to enable a person of common\n\nunderstanding to know what is intended. The complaint shall include\n\nthe amount of Oklahoma assessed valuation protested and the grounds\n\nfor the protest. The taxpayer shall be required to send a copy of\n\nthe complaint to the Tax Commission.\n\nB. If the taxpayer fails to file a written complaint within the\n\ntwenty-day period provided for in this section, then the assessed\n\nvaluation stated in the notice, without further action of the State\n\nBoard of Equalization, shall become final and absolute at the\n\nexpiration of twenty (20) days from the date the notice is mailed to\n\nthe taxpayer.\n\nC. After the filing of a complaint provided for in subsection A\n\nof this section, the State Board of Equalization shall have thirty\n\n(30) days within which to file an answer. The Court of Tax Review\n\nshall set a date of hearing, conduct such hearing, render its\n\ndecision, and notify in writing the taxpayer and the State Board of\n\nEqualization of its decision within sixty (60) days of the date of\n\nthe scheduling conference. The Court of Tax Review shall be\n\nauthorized and empowered to take evidence pertinent to the\n\ncomplaint, and for that purpose may compel the attendance of\n\nwitnesses and the production of books, records and papers by\n\nsubpoena, and to confirm, correct or adjust the valuation, as\n\nrequired by law.\n\nD. The State Board of Equalization shall notify, in writing and\n\nby certified mail, the Attorney General and all affected school\n\ndistricts and other recipients of ad valorem tax revenue of the\n\ncomplaint provided for by this section within ten (10) days of the\n\nfiling of the complaint.\n\nE. The Attorney General may appear in all actions to enforce\n\nthe valuation and assessment of property by the State Board of\n\nEqualization and the collection of ad valorem tax which is the\n\nsubject of the complaint filed pursuant to this section.\n\nF. Either the State Board of Equalization or the party filing a\n\ncomplaint pursuant to this section may appeal the decision of the\n\nCourt of Tax Review by filing a notice of intent to appeal with the\n\nClerk of the Court of Tax Review within thirty (30) calendar days of\n\nthe date the final decision is sent to the parties. Appeal shall be\n\nbrought in the Oklahoma Supreme Court in the same manner as provided\n\nfor other appeals from the Court of Tax Review. The Supreme Court\n\nshall give precedence to such appeals and affirm the decision of the\n\nCourt of Tax Review if supported by competent evidence. If the\n\nOklahoma Supreme Court assigns the appeal to the Court of Civil\n\nAppeals, the Oklahoma Court of Civil Appeals shall give precedence\n\nto the appeal and affirm the decision of the Court of Tax Review if\n\nsupported by competent evidence.\n\nG. In all instances where the notice of assessed valuation\n\ncertified by the State Board of Equalization has been permitted to\n\nbecome final, such notice shall have the same force and be subject\n\nto the same law as a judgment not subject to further appeal.","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":"79a0c486e0946c27dc887f70b224f0918f6c5c0d6d2d8711cc39572823d1a58f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2880.1","next":"us-ok/okla.-stat.-tit.-68-68-2882"},"notice":"GroundRules: Original legal text. Not legal advice."}