Oklahoma § 68-2880.1 - Appeal of order of county equalization board to

§ 68-2880.1. Appeal of order of county equalization board to

district court - Notice of appeal - Appeal to Supreme Court - Legal

counsel for assessor - Costs - Presumption of correctness of

valuation.

A. Both the taxpayer and the county assessor shall have the

right of appeal from any order of the county board of equalization

sustaining a valuation of real or personal property at a fair cash

value as determined by the county assessor in excess of Three

Million Dollars ($3,000,000.00) to the Court of Tax Review, and

right of appeal of either may be either upon questions of law or

fact including value, or upon both questions of law and fact.

Appeals from any other order of the county board of equalization

shall be filed in the district court of the same county. The county

assessor is the proper party defendant in any appeal to the district

court or Court of Tax Review brought by the taxpayer. The taxpayer

is the proper party defendant in any appeal to the district court or

Court of Tax Review brought by the county assessor. In either case,

the county board of equalization shall not be considered a party in

any litigation from an appeal brought pursuant to this section. In

case of appeal the trial in the district court or Court of Tax

Review shall be de novo. Provided, the county assessor shall not be

permitted to appeal an order of the county board of equalization

upon a question of the constitutionality of a law upon which the

board based its order, but the county assessor is hereby authorized

in such instance to request a declaratory judgment to be rendered by

the district court or Court of Tax Review in cases involving real or

personal property with a fair cash value as determined by the county

assessor in excess of Three Million Dollars ($3,000,000.00).

B. Notice of appeal shall be filed with the county clerk as

secretary of the county board of equalization, which appeal shall be

filed in the district court or Court of Tax Review, as the case may

be, within thirty (30) calendar days of the date the board of

equalization order was mailed, or in the event that the order was

delivered, from the date of delivery. It shall be the duty of the

county clerk to preserve all complaints and to make a record of all

orders of the board and both the complaint and orders shall be a

part of the record in any case appealed to the district court or

Court of Tax Review from the county board of equalization.

C. Either the taxpayer or the county assessor may appeal from

the district court or Court of Tax Review to the Supreme Court, as

Oklahoma Statutes - Title 68. Revenue and Taxation

provided for in the Code of Civil Procedure, but no matter shall be

reviewed on such appeal which was not presented to the district

court or Court of Tax Review.

D. In such appeals to the district court or Court of Tax Review

and to the Supreme Court and in requests for declaratory judgment it

shall be the duty of the district attorney to appear for and

represent the county assessor. The General Counsel or an attorney

for the Tax Commission may appear in such appeals or requests for

declaratory judgment on behalf of the county assessor, either upon

request of the district attorney for assistance, or upon request of

the county assessor. It shall be the mandatory duty of the board of

county commissioners and the county excise board to provide the

necessary funds to enable the county assessor to pay the costs

necessary to be incurred in perfecting appeals and requests for

declaratory judgment made by the county assessor to the courts.

E. In all appeals taken by the county assessor the presumption

shall exist in favor of the correctness of the county assessor's

valuation and the procedure followed by the county assessor.

Added by Laws 1989, c. 321, § 17, operative Jan. 1, 1992. Amended

by Laws 1998, c. 405, § 9; Laws 2015, c. 194, § 1, eff. Nov. 1,

2015; Laws 2019, c. 19, § 2, eff. Nov. 1, 2019; Laws 2022, c. 349, §

2, eff. Jan. 1, 2023.