OTC
989
Revised 12-2019
Tax Year
State of Oklahoma
Notice of Protest to the State Board of Equalization
and the Oklahoma Tax Commission
of Filing in Court of Tax Review
Company Name Representative Name
Address City, State, ZIP
Fair Cash Value:
Assessed Value:
Signature:
I hereby certify that all the information contained herein is true and correct to the best of my knowledge.
__________________________________________________________________ ____________________
Signature Date
_________________________________________________________________ _____________________
Notary Date
1. FairCashValueasCertiedbytheStateBoardofEqualization ........1.
2. Fair Cash Value - Taxpayer ..................................................................2.
3. Fair Cash Value in Controversy ...........................................................3.
4. AssessedValueasCertiedbytheStateBoardofEqualization .........4.
5. Assessed Value - Taxpayer ..................................................................5.
6. Assessed Value In Controversy ...........................................................6.
NOTE:Reference68O.S.Section2881and68O.S.Section2884forspecicinformationconcerninglingawritten
complaint to the Court of Tax Review, payment and appeal of protested taxes. The taxpayer shall have twenty (20)
calendardaysfromthedateofthenoticeinwhichtolethecomplaintwiththeClerkoftheCourtofTaxReviewand
forward a copy of the complaint to the Oklahoma Tax Commission.
Fortimelyling,theOklahomaCourtofTaxReviewmustbeinreceiptoftheNoticeofProtestonorbeforetwenty(20)
daysfromthedatelistedontheStateBoardofEqualization’snoticeofcerticationtothetaxpayer.
FilewitheachCountyTreasurerbyDecember31st,orwhentherstpaymentismadenoticeofappealinvolvingsuch
taxes and set forth the total amount of tax that is paid under protest on a form prescribed by the Tax Commission (OTC
Form 990).
2020
CourtofTaxReviewCaseNumber(AssignedbytheCourtafterprotestisled) TaxYearofProtest
PhoneNumber EmailAddress
O.S. 68 Section 2881 - Notication of Ad Valorem Tax Assessments -
Filing of Complaint - Hearing - Appeal
A.ThesecretaryoftheStateBoardofEqualizationshallnotifyallrailroads,aircarriersandpublicservicecorporationsof
theadvaloremtaxassessmentsrenderedbytheStateBoard,includingthevaluation,assessmentratioandtotalamount
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
whichtole,withtheClerkoftheCourtofTaxReview,awrittencomplaintonaformprescribedbytheTaxCommission,
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
theamountofOklahomaassessedvaluationprotestedandthegroundsfortheprotest.Thetaxpayershallberequiredto
send a copy of the complaint to the Tax Commission.
B.Ifthetaxpayerfailstoleawrittencomplaintwithinthetwenty-dayperiodprovidedforinthissection,thentheas-
sessedvaluationstatedinthenotice,withoutfurtheractionoftheStateBoardofEqualization,shallbecomenaland
absolute at the expiration of twenty (20) days from the date the notice is mailed to the taxpayer.
C.AfterthelingofacomplaintprovidedforinsubsectionAofthissection,theStateBoardofEqualizationshallhave
thirty(30)dayswithinwhichtoleananswer.TheCourtofTaxReviewshallsetadateofhearing,conductsuchhear-
ing,renderitsdecision,andnotifyinwritingthetaxpayerandtheStateBoardofEqualizationofitsdecisionwithinsixty
(60)daysofthedateoftheschedulingconference.TheCourtofTaxReviewshallbeauthorizedandempoweredtotake
evidence pertinent to the complaint, and for that purpose may compel the attendance of witnesses and the production of
books,recordsandpapersbysubpoena,andtoconrm,correctoradjustthevaluation,asrequiredbylaw.
D.TheStateBoardofEqualizationshallnotify,inwritingandbycertiedmail,theAttorneyGeneralandallaffectedschool
districts and other recipients of ad valorem tax revenue of the complaint provided for by this section within ten (10) days of
thelingofthecomplaint.
E.TheAttorneyGeneralmayappearinallactionstoenforcethevaluationandassessmentofpropertybytheStateBoard
ofEqualizationandthecollectionofadvaloremtaxwhichisthesubjectofthecomplaintledpursuanttothissection.
F.EithertheStateBoardofEqualizationorthepartylingacomplaintpursuanttothissectionmayappealthedecisionof
theCourtofTaxReviewbylinganoticeofintenttoappealwiththeClerkoftheCourtofTaxReviewwithinthirty(30)cal-
endardaysofthedatethenaldecisionissenttotheparties.AppealshallbebroughtintheOklahomaSupremeCourtin
the same manner as provided for other appeals from the Court of Tax Review. The Supreme Court shall give precedence
tosuchappealsandafrmthedecisionoftheCourtofTaxReviewifsupportedbycompetentevidence.IftheOklahoma
Supreme Court assigns the appeal to the Court of Civil Appeals, the Oklahoma Court of Civil Appeals shall give prece-
dencetotheappealandafrmthedecisionoftheCourtofTaxReviewifsupportedbycompetentevidence.
G.InallinstanceswherethenoticeofassessedvaluationcertiedbytheStateBoardofEqualizationhasbeenpermit-
tedtobecomenal,suchnoticeshallhavethesameforceandbesubjecttothesamelawasajudgmentnotsubjectto
further appeal.
Form 989
Page 2