{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2884","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2884","heading":"Payment and appeal of protested taxes","body":"A. The full amount of the taxes assessed against the property\n\nof any taxpayer who has appealed from a decision affecting the value\n\nor taxable status of such property as provided by law shall be paid\n\nat the time and in the manner provided by law. If at the time such\n\ntaxes or any part thereof become delinquent and any such appeal is\n\npending, it shall abate and be dismissed upon a showing that the\n\ntaxes have not been paid.\n\nB. When such taxes are paid, or by December 31, whichever is\n\nearlier, the persons protesting the taxes shall give notice to the\n\ncounty treasurer that an appeal involving such taxes has been taken\n\nand is pending, and shall set forth the total amount of tax that has\n\nbeen paid under protest or required by law to be paid prior to April\n\n1 that will be paid under protest. The notice shall be on a form\n\nprescribed by the Tax Commission. If taxes are paid in two equal\n\ninstallments and the amount paid under protest does not exceed fifty\n\npercent (50%) of the full amount of assessed taxes, all protested\n\ntaxes shall be specified in the second installment payment. If such\n\namount does exceed fifty percent (50%) of the full amount of\n\nassessed taxes, then the portion of protested taxes that exceeds\n\nfifty percent (50%) of the full amount of assessed taxes shall be\n\nspecified in the first installment payment and the entire second\n\ninstallment shall be specified to be paid under protest. The\n\ntaxpayer shall attach to such notice a copy of the petition filed in\n\nthe court or other appellate body in which the appeal was taken.\n\nFor railroads, air carriers, and public service corporations, the\n\namount of taxes protested shall not exceed the amount of tax\n\ncalculated on the protested assessed valuation specified in the\n\ncomplaint filed pursuant to the provisions of subsection A of\n\nSection 2881 of this title.\n\nC. It shall be the duty of the county treasurer to hold taxes\n\npaid under protest separate and apart from other taxes collected.\n\nAny portion of such taxes not paid under protest shall be\n\napportioned as provided by law. Except as otherwise provided for in\n\nthis subsection, the treasurer shall invest the protested taxes in\n\nthe same manner as the treasurer invests surplus tax funds not paid\n\nunder protest, but shall select an interest-bearing investment\n\nmedium which will permit prompt refund or apportionment of the\n\nprotested taxes upon final determination of the appeal. In cases\n\nwhere the amount of the protested ad valorem taxes by a taxpayer is\n\nin excess of Fifteen Thousand Dollars ($15,000.00), the taxpayer may\n\nelect to choose the type of investment and where the investment of\n\nthe protested funds will be deposited as long as the investment is\n\nof a type authorized for the county, the depository institution\n\nqualifies as a county depository, and the depository institution is\n\nlocated in the applicable county.\n\nD. 1. Prior to January 31 of each year, the county treasurer\n\nshall determine the amount of ad valorem taxes paid under protest\n\nand those ad valorem taxes that will be paid under protest pursuant\n\nto subsection B of this section. The county treasurer shall then\n\nnotify the State Auditor and Inspector of the total amount of paid\n\nprotested ad valorem taxes and anticipated protested ad valorem\n\ntaxes, the total amount of protested taxes and anticipated protested\n\ntaxes by each individual taxpayer, and how such paid protested ad\n\nvalorem taxes and anticipated protested ad valorem taxes would have\n\nbeen apportioned to each school district and technology center\n\nschool district by fund had such amount of protested ad valorem\n\ntaxes not been protested.\n\n2. The State Auditor and Inspector shall compile all of the\n\ninformation submitted by the county treasurers in a format which\n\nshall set forth the total amount of paid and anticipated protested\n\ntaxes for each school district and technology center school district\neach school district and technology center\n\nschool district by fund had such amount of protested ad valorem\n\ntaxes not been protested.\n\n2. The State Auditor and Inspector shall compile all of the\n\ninformation submitted by the county treasurers in a format which\n\nshall set forth the total amount of paid and anticipated protested\n\ntaxes for each school district and technology center school district\n\nby fund and a total for each school district and technology center\n\nschool district by fund. This information shall then be submitted\n\nby the State Auditor and Inspector to the State Superintendent of\n\nPublic Instruction, the Director of the Oklahoma Department of\n\nCareer and Technology Education, the Speaker of the House of\n\nRepresentatives, and the President Pro Tempore of the Senate. If\n\nany of the information submitted to the State Auditor and Inspector\n\nchanges after being submitted, the county treasurer shall notify the\n\nState Auditor and Inspector and the State Auditor and Inspector\n\nshall submit revised information to the parties enumerated in this\n\nparagraph within thirty (30) days of such change.\n\n3. Within ten (10) days of the release of the escrowed ad\n\nvalorem taxes by the county treasurer, as required by subsection E\n\nof this section, the county treasurer shall submit a schedule\n\nshowing the disposition of the released funds, separated by fund for\n\neach school district and technology center school, to the State\n\nAuditor and Inspector. The State Auditor and Inspector shall\n\ncertify the apportionment schedule and transmit a copy to the State\n\nSuperintendent of Public Instruction and the Director of the\n\nOklahoma Department of Career and Technology Education.\n\n4. The State Auditor and Inspector shall promulgate any\n\nnecessary rules to implement the provisions of this subsection.\n\nE. 1. In cases involving taxpayers other than railroads, air\n\ncarriers, or public service corporations, if upon the final\n\ndetermination of any such appeal, the court shall find that the\n\nproperty was assessed at too great an amount, the board of\n\nequalization from whose order the appeal was taken shall certify the\n\ncorrected valuation of the property of such taxpayers to the county\n\nassessor, in accordance with the decision of the court, and shall\n\nsend a copy of such certificate to the county treasurer. Upon\n\nreceipt of the corrected certificate of valuation, the county\n\nassessor shall compute and certify to the county treasurer the\n\ncorrect amount of taxes payable by the taxpayer. The difference\n\nbetween the amount paid and the correct amount payable, with accrued\n\ninterest, shall be refunded by the treasurer to the taxpayer upon\n\nthe taxpayer filing a proper verified claim therefor, and the\n\nremainder paid under protest, with accrued interest, shall be\n\napportioned as provided by law.\n\n2. If upon the final determination of any appeal, the court\n\nshall find that the property of the railroad, air carrier, or public\n\nservice corporation was assessed at too great an amount, the State\n\nBoard of Equalization from whose order the appeal was taken shall\n\ncertify the corrected valuation of the property of the railroads,\n\nair carriers, and public service corporations to the State Auditor\n\nand Inspector in accordance with the decision of the court. Upon\n\nreceipt of the corrected certificate of valuation, the State Auditor\n\nand Inspector shall certify to the county treasurer the correct\n\nvaluation of the railroad, air carrier, or public service\n\ncorporation and shall send a copy of the certificate to the county\n\nassessor, who shall make the correction as specified in Section 2871\n\nof this title. The difference between the amount paid and the\n\ncorrect amount payable with accrued interest shall be refunded by\n\nthe treasurer upon the taxpayer filing a proper verified claim, and\n\nthe remainder paid under protest with accrued interest shall be\n\napportioned according to law.\npy of the certificate to the county\n\nassessor, who shall make the correction as specified in Section 2871\n\nof this title. The difference between the amount paid and the\n\ncorrect amount payable with accrued interest shall be refunded by\n\nthe treasurer upon the taxpayer filing a proper verified claim, and\n\nthe remainder paid under protest with accrued interest shall be\n\napportioned according to law.\n\nF. If an appeal is upon a question of valuation of the\n\nproperty, then the amount paid under protest by reason of the\n\nquestion of valuation being appealed shall be limited to the amount\n\nof taxes assessed against the property for the year in question less\n\nthe amount of taxes which would be payable by the taxpayer for that\n\nyear if the valuation of the property asserted by the taxpayer in\n\nthe appeal were determined by the court to be correct. If an appeal\n\nis timely filed by a taxpayer pursuant to subsection A of Section\n\n2880.1 of this title, the amount of taxes payable by the taxpayer\n\nshall not exceed the amount based upon the value originally\n\nsubmitted by the assessor to the county board of equalization. If\n\nan appeal is timely filed by the county assessor pursuant to\n\nsubsection A of Section 2880.1 of this title, the amount of taxes\n\npayable by the taxpayer shall not exceed the amount of taxes based\n\nupon the value assessed by the county assessor and submitted to the\n\nboard of equalization.\n\nG. If an appeal is upon a question of assessment of the\n\nproperty, then the amount paid under protest by reason of the\n\nquestion of assessment being appealed shall be limited to the amount\n\nof taxes assessed against the property for the year in question less\n\nthe amount of taxes which would be payable by the taxpayer for that\n\nyear if the assessment of the property asserted by the taxpayer in\n\nthe appeal was determined by the court to be correct.","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":"8dbf01b05d96eb6c447e88b934098c615036bd3839889e599bb70111937cf6fd","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2883","next":"us-ok/okla.-stat.-tit.-68-68-2885"},"notice":"GroundRules: Original legal text. Not legal advice."}