O.S. 68 Section 2881 - Notication of Ad Valorem Tax Assessments -
Filing of Complaint - Hearing - Appeal
A.ThesecretaryoftheStateBoardofEqualizationshallnotifyallrailroads,aircarriersandpublicservicecorporationsof
theadvaloremtaxassessmentsrenderedbytheStateBoard,includingthevaluation,assessmentratioandtotalamount
of assessment. The notice, which shall clearly be marked with the date upon which it was prepared, shall be mailed
within one (1) working day of such date. The taxpayer shall have twenty (20) calendar days from the date of the notice in
whichtole,withtheClerkoftheCourtofTaxReview,awrittencomplaintonaformprescribedbytheTaxCommission,
specifying grievances with the pertinent facts in relation thereto in ordinary and concise language, without repetition, and
in such manner as to enable a person of common understanding to know what is intended. The complaint shall include
theamountofOklahomaassessedvaluationprotestedandthegroundsfortheprotest.Thetaxpayershallberequiredto
send a copy of the complaint to the Tax Commission.
B.Ifthetaxpayerfailstoleawrittencomplaintwithinthetwenty-dayperiodprovidedforinthissection,thentheas-
sessedvaluationstatedinthenotice,withoutfurtheractionoftheStateBoardofEqualization,shallbecomenaland
absolute at the expiration of twenty (20) days from the date the notice is mailed to the taxpayer.
C.AfterthelingofacomplaintprovidedforinsubsectionAofthissection,theStateBoardofEqualizationshallhave
thirty(30)dayswithinwhichtoleananswer.TheCourtofTaxReviewshallsetadateofhearing,conductsuchhear-
ing,renderitsdecision,andnotifyinwritingthetaxpayerandtheStateBoardofEqualizationofitsdecisionwithinsixty
(60)daysofthedateoftheschedulingconference.TheCourtofTaxReviewshallbeauthorizedandempoweredtotake
evidence pertinent to the complaint, and for that purpose may compel the attendance of witnesses and the production of
books,recordsandpapersbysubpoena,andtoconrm,correctoradjustthevaluation,asrequiredbylaw.
D.TheStateBoardofEqualizationshallnotify,inwritingandbycertiedmail,theAttorneyGeneralandallaffectedschool
districts and other recipients of ad valorem tax revenue of the complaint provided for by this section within ten (10) days of
thelingofthecomplaint.
E.TheAttorneyGeneralmayappearinallactionstoenforcethevaluationandassessmentofpropertybytheStateBoard
ofEqualizationandthecollectionofadvaloremtaxwhichisthesubjectofthecomplaintledpursuanttothissection.
F.EithertheStateBoardofEqualizationorthepartylingacomplaintpursuanttothissectionmayappealthedecisionof
theCourtofTaxReviewbylinganoticeofintenttoappealwiththeClerkoftheCourtofTaxReviewwithinthirty(30)cal-
endardaysofthedatethenaldecisionissenttotheparties.AppealshallbebroughtintheOklahomaSupremeCourtin
the same manner as provided for other appeals from the Court of Tax Review. The Supreme Court shall give precedence
tosuchappealsandafrmthedecisionoftheCourtofTaxReviewifsupportedbycompetentevidence.IftheOklahoma
Supreme Court assigns the appeal to the Court of Civil Appeals, the Oklahoma Court of Civil Appeals shall give prece-
dencetotheappealandafrmthedecisionoftheCourtofTaxReviewifsupportedbycompetentevidence.
G.InallinstanceswherethenoticeofassessedvaluationcertiedbytheStateBoardofEqualizationhasbeenpermit-
tedtobecomenal,suchnoticeshallhavethesameforceandbesubjecttothesamelawasajudgmentnotsubjectto
further appeal.
Form 989
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