A. The full amount of the taxes assessed against the property of any
taxpayer who has appealed from a decision affecting the value or
taxable status of such property as provided by law shall be paid at
the time and in the manner provided by law. If at the time such taxes
or any part thereof become delinquent and any such appeal is pend-
ing, it shall abate and be dismissed upon a showing that the taxes
have not been paid.
B. When such taxes are paid, or by December 31, whichever is ear-
lier, the persons protesting the taxes shall give notice to the county
treasurer that an appeal involving such taxes has been taken and is
pending, and shall set forth the total amount of tax that has been paid
under protest or required by law to be paid prior to April 1 that will be
paid under protest. The notice shall be on a form prescribed by the
Tax Commission. If taxes are paid in two equal installments and the
amount paid under protest does not exceed fty percent (50%) of the
full amount of assessed taxes, all protested taxes shall be specied
in the second installment payment. If such amount does exceed fty
percent (50%) of the full amount of assessed taxes, then the portion
of protested taxes that exceeds fty percent (50%) of the full amount
of assessed taxes shall be specied in the rst installment payment
and the entire second installment shall be specied to be paid under
protest. The taxpayer shall attach to such notice a copy of the petition
led in the court or other appellate body in which the appeal was
taken. For railroads, air carriers, and public service corporations, the
amount of taxes protested shall not exceed the amount of tax calcu-
lated on the protested assessed valuation specied in the complaint
led pursuant to the provisions of subsection A of Section 2881 of
this title.
C. It shall be the duty of the county treasurer to hold taxes paid
under protest separate and apart from other taxes collected. Any
portion of such taxes not paid under protest shall be apportioned as
provided by law. Except as otherwise provided for in this subsection,
the treasurer shall invest the protested taxes in the same manner as
the treasurer invests surplus tax funds not paid under protest, but
shall select an interest-bearing investment medium which will permit
prompt refund or apportionment of the protested taxes upon nal de-
termination of the appeal. In cases where the amount of the protest-
ed ad valorem taxes by a taxpayer is in excess of Fifteen Thousand
Dollars ($15,000.00), the taxpayer may elect to choose the type of
investment and where the investment of the protested funds will be
deposited as long as the investment is of a type authorized for the
county, the depository institution qualies as a county depository, and
the depository institution is located in the applicable county.
D. 1. Prior to January 31 of each year, the county treasurer shall
determine the amount of ad valorem taxes paid under protest and
those ad valorem taxes that will be paid under protest pursuant to
subsection B of this section. The county treasurer shall then notify
the State Auditor and Inspector of the total amount of paid protested
ad valorem taxes and anticipated protested ad valorem taxes, the
total amount of protested taxes and anticipated protested taxes by
each individual taxpayer, and how such paid protested ad valorem
taxes and anticipated protested ad valorem taxes would have been
apportioned to each school district and technology center school
district by fund had such amount of protested ad valorem taxes not
been protested.
2. The State Auditor and Inspector shall compile all of the information
submitted by the county treasurers in a format which shall set forth
the total amount of paid and anticipated protested taxes for each
school district and technology center school district by fund and a
total for each school district and technology center school district by
fund. This information shall then be submitted by the State Auditor
and Inspector to the State Superintendent of Public Instruction, the
Director of the Oklahoma Department of Career and Technology Edu-
cation, the Speaker of the House of Representatives, and the Presi-
dent Pro Tempore of the Senate. If any of the information submitted
to the State Auditor and Inspector changes after being submitted, the
county treasurer shall notify the State Auditor and Inspector and the
State Auditor and Inspector shall submit revised information to the
parties enumerated in this paragraph within thirty (30) days of such
change.
3. Within ten (10) days of the release of the escrowed ad valorem
taxes by the county treasurer, as required by subsection E of this
section, the county treasurer shall submit a schedule showing the
disposition of the released funds, separated by fund for each school
district and technology center school, to the State Auditor and Inspec-
tor. The State Auditor and Inspector shall certify the apportionment
schedule and transmit a copy to the State Superintendent of Public
Instruction and the Director of the Oklahoma Department of Career
and Technology Education.
4. The State Auditor and Inspector shall promulgate any necessary
rules to implement the provisions of this subsection.
E. 1. In cases involving taxpayers other than railroads, air carriers,
or public service corporations, if upon the nal determination of any
such appeal, the court shall nd that the property was assessed at
too great an amount, the board of equalization from whose order the
appeal was taken shall certify the corrected valuation of the property
of such taxpayers to the county assessor, in accordance with the
decision of the court, and shall send a copy of such certicate to the
county treasurer. Upon receipt of the corrected certicate of valu-
ation, the county assessor shall compute and certify to the county
treasurer the correct amount of taxes payable by the taxpayer. The
difference between the amount paid and the correct amount pay-
able, with accrued interest, shall be refunded by the treasurer to the
taxpayer upon the taxpayer ling a proper veried claim therefor,
and the remainder paid under protest, with accrued interest, shall be
apportioned as provided by law.
2. If upon the nal determination of any appeal, the court shall nd
that the property of the railroad, air carrier, or public service cor-
poration was assessed at too great an amount, the State Board of
Equalization from whose order the appeal was taken shall certify the
corrected valuation of the property of the railroads, air carriers, and
public service corporations to the State Auditor and Inspector in ac-
cordance with the decision of the court. Upon receipt of the corrected
certicate of valuation, the State Auditor and Inspector shall certify to
the county treasurer the correct valuation of the railroad, air carrier,
or public service corporation and shall send a copy of the certicate
to the county assessor, who shall make the correction as specied
in Section 2871 of this title. The difference between the amount paid
and the correct amount payable with accrued interest shall be refund-
ed by the treasurer upon the taxpayer ling a proper veried claim,
and the remainder paid under protest with accrued interest shall be
apportioned according to law.
F. If an appeal is upon a question of valuation of the property, then
the amount paid under protest by reason of the question of valuation
being appealed shall be limited to the amount of taxes assessed
against the property for the year in question less the amount of taxes
which would be payable by the taxpayer for that year if the valuation
of the property asserted by the taxpayer in the appeal were deter-
mined by the court to be correct.
G. If an appeal is upon a question of assessment of the property,
then the amount paid under protest by reason of the question of as-
sessment being appealed shall be limited to the amount of taxes as-
sessed against the property for the year in question less the amount
of taxes which would be payable by the taxpayer for that year if the
assessment of the property asserted by the taxpayer in the appeal
was determined by the court to be correct.
O.S. 68 Section 2884 - Payment of Full Amount of Taxes with Notice to Appeal
Cite: 68 O.S. Sec. 2884
OTC Form 990
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