{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3023","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3023","heading":"Examination of budgets and levies by taxpayers - Filing","body":"protests.\n\n(a) Taxpayers of the state shall have the right, at all times,\n\nto examine the budgets and levies on file with the respective county\n\nclerks of the state and with the State Auditor and Inspector, for\n\nthe purpose of checking same for illegalities in the levies made,\n\nand any taxpayer may, at any time within fifteen (15) days from the\n\ndate of filing with the State Auditor and Inspector as above\n\nprovided for, file a protest in writing together with three copies\n\nthereof, with the State Auditor and Inspector against any alleged\n\nillegality of any levy. Provided the State Auditor and Inspector\n\nshall grant an additional fifteen (15) days in which any taxpayer\n\nmay file protest to any budget or levy upon proper application\n\nshowing the necessity for such extension. The State Auditor and\n\nInspector shall thereupon transmit by certified mail one copy of\n\neach to the county clerk, the district attorney and county treasurer\n\nof the county affected thereby; or said protest with the same number\n\nof copies may be filed with the county clerk in which event the\n\ncounty clerk shall transmit one copy of each to the State Auditor\n\nand Inspector and to the district attorney and county treasurer of\n\nthe county affected thereby, and such filing shall have the same\n\nforce and effect as though filed with the State Auditor and\n\nInspector. The said protest shall specify the said alleged illegal\n\nlevy and the grounds upon which said alleged illegalities are based.\n\nAny protest filed by any taxpayer as herein provided shall inure to\n\nthe benefit of all taxpayers. If no protest is filed by any\n\ntaxpayer as to the levy of any county or municipal subdivision\n\nthereof within said fifteen-day period or any extension thereof all\n\nappropriations and levies of said county and municipal subdivisions\n\nthereof not protested, shall be deemed to be legal, and all\n\nproceedings for refunds or suits for refunds or recovery of taxes or\n\nto contest the validity thereof in any manner shall be barred.\n\n(b) The excise board may reconvene at any time within sixty (60)\n\ndays after the filing of the budgets and levies with the State\n\nAuditor and Inspector and reduce any protested budgets and levies\n\nwhich the excise board deems to be illegal.","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":"3f42bb017e443829ebf7ba11bb68652d9bd16c836f6ac7e3ed4bb7b28ac1e749","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3022","next":"us-ok/okla.-stat.-tit.-68-68-3024"},"notice":"GroundRules: Original legal text. Not legal advice."}