{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3024","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3024","heading":"Court of Tax Review","body":"A. There is hereby re-created a Court of Tax Review. For each\n\ncase brought before the Court of Tax Review, the Chief Justice of\n\nthe Oklahoma Supreme Court shall assign the case to a judicial\n\nadministrative district in which no property that is the subject of\n\nthe case is located. The presiding judge of the judicial\n\nadministrative district to which the case is assigned shall appoint\n\na panel of three (3) judges of the district court or of any judicial\n\nadministrative district who are active or retired judges qualified\n\nto preside over such cases, who shall determine in what county the\n\ncase will be heard. A majority of the three-judge panel shall be\n\nrequired to render a decision in each case. A decision in each case\n\nshall be made within twelve (12) months of the case being assigned\n\nto the three-judge panel. The Oklahoma Supreme Court shall\n\nestablish court rules for the Court of Tax Review and the Clerk of\n\nthe Oklahoma Supreme Court shall serve as Clerk of the Court of Tax\n\nReview.\n\nB. The Court of Tax Review is hereby vested with jurisdiction\n\nover and shall hear:\n\n1. Complaints challenging an order of the county board of\n\nequalization sustaining a valuation of real or personal property\n\nwith a fair cash value as determined by the county assessor in\n\nexcess of Three Million Dollars ($3,000,000.00) as authorized by\n\nSection 2880.1 of this title, for which a scheduling conference\n\nshall be required within twenty (20) days of the answer filed by the\n\ncounty assessor;\n\n2. Complaints regarding valuation of public service corporation\n\nproperty by the State Board of Equalization as authorized by Section\n\n2881 of this title, for which a scheduling conference shall be\n\nrequired within twenty (20) days of the answer filed by the State\n\nBoard of Equalization;\n\n3. Complaints regarding actions of the State Board of\n\nEqualization regarding either intracounty or intercounty property\n\nvalue equalization as authorized by Section 2882 of this title; and\n\n4. Appeals as authorized by Section 2830 of this title\n\nconcerning Category 2 or Category 3 noncompliance as determined by\n\nthe Oklahoma Tax Commission. The Court of Tax Review shall\n\ndetermine if a county deemed to be in Category 3 noncompliance is\n\nrequired to reimburse the Oklahoma Tax Commission from the county\n\nassessor's budget for all costs incurred as a result of the\n\nassumption of the valuation function by the Commission.\n\nC. The Court of Tax Review shall prescribe procedures for the\n\npurpose of hearing properly filed protests against alleged illegal\n\nlevies, as shown on the annual budgets filed with the State Auditor\n\nand Inspector. The Court shall reconvene as often as deemed\n\nnecessary by the Court until final determination has been made as to\n\nall protested levies. The judges shall be paid their traveling and\n\nliving expenses while acting as members of the Court, out of the\n\nfunds now provided by law for payment of district judges' expenses\n\nwhen holding court outside the counties of their residence.\n\nDecisions of the Court of Tax Review concerning alleged illegal\n\nlevies shall be subject to the provisions of Sections 3025, 3026,\n\n3027, 3028 and 3029 of this title.\n\nD. The Court of Tax Review as it existed prior to July 1, 1997,\n\nshall cease to exist and all duties and responsibilities of such\n\ncourt, except as provided in this section, shall be transferred to\n\nthe Court of Tax Review as re-created in this section.\n\nE. All cases which have not been submitted for determination in\n\nthe Court of Tax Review as it existed prior to July 1, 1997, shall\n\nbe transferred to the Court of Tax Review as it exists after July 1,\n\n1997, for disposition. All cases which have been submitted by the\n\nparties for determination in the Court of Tax Review prior to July\n\n1, 1997, shall remain with the panel to which they have been\n\nassigned for final determination.","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":"41baec366e26cf82d357a1016c25340bec4913b2e90cdc2efecdd36d97709d1f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3023","next":"us-ok/okla.-stat.-tit.-68-68-3025"},"notice":"GroundRules: Original legal text. Not legal advice."}