68 O.S.Section 2876 as Amended 2019
Increase in Valuation – Notice – Complaints and Hearing.
A. If the county assessor increases the valuation of any personal property above that returned by the taxpayer, or in
the case of real property increases the fair cash value or the taxable fair cash value from the preceding year, or pursuant
to the requirements of law if the assessor has added property not listed by the taxpayer, the county assessor shall notify
the taxpayer in writing of the amount of such valuation as increased or valuation of property so added.
B. For cases in which the taxable fair cash value or fair cash value of real property has increased, the notice shall
include the fair cash value of the property for the current year, the taxable fair cash value for the preceding and current
year, the assessed value for the preceding and current year and the assessment percentage for the preceding and current
year.
C. For cases in which the county assessor increases the valuation of any personal property above that returned by
the taxpayer, the notice shall describe the property with sufcient accuracy to notify the taxpayer as to the property in-
cluded, the fair cash value for the current year, the assessment percentage for the current year, any penalty for the current
year pursuant to subsection C of Section 2836 of this title and the assessed value for the current year.
D. The notice shall be mailed to the taxpayer at the taxpayer’s last-known address and shall clearly be marked with
the mailing date. The assessor shall have the capability to duplicate the notice, showing the date of mailing. Such record
shall be prima facie evidence as to the fact of notice having been given as required by this section.
E. The taxpayer shall have thirty (30) calendar days from the date the notice was mailed in which to le a written
protest with the county assessor specifying objections to the increase in fair cash value or taxable fair cash value by the
county assessor; provided, in the case of a scrivener’s error or other admitted error on the part of the county assessor, the
assessor may make corrections to a valuation at any time, notwithstanding the thirty-day period specied in this subsec-
tion. The protest shall set out the pertinent facts in relation to the matter contained in the notice in ordinary and concise
language and in such manner as to enable a person of common understanding to know what is intended. The protest
shall be made upon a form prescribed by the Oklahoma Tax Commission.
F. A taxpayer may le a protest if the valuation of property has not increased or decreased from the previous year if
the protest is led on or before the rst Monday in April. Such protest shall be made upon a form prescribed by the Okla-
homa Tax Commission.
G. The county assessor shall schedule an informal hearing with the taxpayer to hear the protest as to the disputed
valuation or addition of omitted property. The informal hearing may be held in person or may be held telephonically, if
requested by the taxpayer. A taxpayer that is unable to participate in a scheduled informal hearing, either in person or
telephonically, shall be given at least two additional opportunities to participate on one of two alternative dates provided
by the county assessor, each on a different day of the week, before the county assessor or an authorized representative
of the county assessor. The assessor shall issue a written decision in the matter disputed within seven (7) calendar days
of the date of the informal hearing and shall provide by regular or electronic mail a copy of the decision to the taxpayer.
The decision shall clearly be marked with the date it was mailed. Within fteen (15) calendar days of the date the decision
is mailed, the taxpayer may le an appeal with the county board of equalization. The appeal shall be made upon a form
prescribed by the Oklahoma Tax Commission. One copy of the form shall be mailed or delivered to the county assessor
and one copy shall be mailed or delivered to the county board of equalization. On receipt of the notice of an appeal to the
county board of equalization by the taxpayer, the county assessor shall provide the county board of equalization with all
information submitted by the taxpayer, data supporting the disputed valuation and a written explanation of the results of
the informal hearing.
County Assessor Informal Protest - Page 2
