{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2883","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2883","heading":"Appeal to Court of Tax Review of decision to correct","body":"Category 2 or Category 3 noncompliance in valuation procedure -\n\nNotice of intent to appeal - Answer - Hearing - Appeal to Supreme\n\nCourt.\n\nA. A county assessor may appeal the decision of the Oklahoma\n\nTax Commission to correct Category 2 noncompliance or a decision\n\nordering corrective action for Category 3 noncompliance as\n\nauthorized by Section 30 of this act by filing a notice of intent to\n\nappeal with the Clerk of the Court of Tax Review within ten (10)\n\ncalendar days of the date the final decision is rendered.\n\nB. After the filing of a notice of intent to appeal as provided\n\nfor in subsection A of this section the Oklahoma Tax Commission\n\nshall have fifteen (15) days within which to file an answer. The\n\nCourt of Tax Review shall set a date of hearing within sixty (60)\n\ndays of the date of the answer date. The Court of Tax Review shall\n\nbe authorized and empowered to take evidence pertinent to said\n\nappeal, and for that purpose, is authorized to compel the attendance\n\nof witnesses and the production of books, records and papers by\n\nsubpoena, and to confirm, correct or adjust the order of the\n\nOklahoma Tax Commission, as required by law.\n\nC. At the time of hearing upon a complaint filed pursuant to\n\nthis section, the Oklahoma Tax Commission shall bear the burden of\n\nproof of supporting its action which is the subject matter of the\n\nappeal.\n\nD. Either the county assessor or the Oklahoma Tax Commission\n\nmay appeal the decision of the Court of Tax Review by filing a\n\nnotice of intent to appeal with the Clerk of the Court of Tax Review\n\nwithin ten (10) calendar days of the date the final decision is\n\nrendered. Appeal shall be made to the Oklahoma Supreme Court which\n\nshall affirm the decision of the Court of Tax Review if supported by\n\ncompetent evidence.","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":"5e1422a6aaf2bb7ef9253e0fcfc400a4369b6644da8f1ec75a62bcd46853c418","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2882","next":"us-ok/okla.-stat.-tit.-68-68-2884"},"notice":"GroundRules: Original legal text. Not legal advice."}