Oklahoma § 68-2882 - Noncompliance with legal requirement for level and

§ 68-2882. Noncompliance with legal requirement for level and

uniformity of assessments - Notice to correct assessment - Filing of

complaint by county - Publication of notice of order to correct

assessment - Answer - Hearing - Appeal.

A. In any case where the State Board of Equalization, in the

equalization of property locally assessed, shall make its

determination that the ratio of the assessed value of real property

within the county to the fair cash value of said real property does

not comply with the legal requirements for the level of assessment,

or does not comply with the legal requirements for the uniformity of

assessment then the State Board shall notify, by mail, the board of

county commissioners of said county, and the county assessor, giving

the ratio determined and the percentage valuation increase or

decrease the county must achieve during the next assessment period

or the action required for compliance with any applicable order for

assessment uniformity.

B. The district attorney, acting under direction of the board

of county commissioners and for the entire taxpaying public of the

county shall have twenty (20) days from date of such notice to the

board of county commissioners and the county assessor in which to

file with the Clerk of the Court of Tax Review a written complaint

specifying grievances and the pertinent facts in relation thereto in

ordinary and concise language and without repetition, and in such

manner as to enable a person of common understanding to know what is

intended. The board of county commissioners shall cause a notice of

the order for a valuation increase or decrease made by the State

Board of Equalization to be published in at least one (1) newspaper

of general circulation within the county at least one (1) time each

week for two (2) consecutive weeks. Such notice by publication

shall constitute sufficient notice to any taxpayer within such

county of the possible increase or decrease in the valuation of

property owned by the taxpayer located within such county. No

individual valuation increase or decrease notice shall be required

to be mailed or delivered to an affected taxpayer as a result of the

implementation of an order for an increase or decrease in valuation

issued by the State Board of Equalization.

C. After the filing of a complaint as provided for in

subsection B of this section the State Board of Equalization shall

have fifteen (15) days within which to file an answer. The Court of

Tax Review shall set a date of hearing within sixty (60) days of the

date of the notice which caused the filing of the complaint. The

Court of Tax Review shall be authorized and empowered to take

evidence pertinent to said complaint, and for that purpose, is

authorized to compel the attendance of witnesses and the production

of books, records and papers by subpoena, and to confirm, correct or

Oklahoma Statutes - Title 68. Revenue and Taxation

adjust the order of the State Board of Equalization, as required by

law.

D. At the time of hearing upon a complaint filed pursuant to

this section, the State Board of Equalization shall bear the burden

of proof of supporting its action which is the subject matter of the

complaint.

E. Either the State Board of Equalization or the party filing a

complaint pursuant to this section may appeal the decision of the

Court of Tax Review by filing a notice of intent to appeal with the

Clerk of the Court of Tax Review within ten (10) calendar days of

the date the final decision is rendered. Appeal shall be made to

the Oklahoma Supreme Court which shall affirm the decision of the

Court of Tax Review if supported by competent evidence.

Added by Laws 1988, c. 162, § 82, eff. Jan. 1, 1992.