Oklahoma § 68-3024 - Court of Tax Review

§ 68-3024. Court of Tax Review

A. There is hereby re-created a Court of Tax Review. For each

case brought before the Court of Tax Review, the Chief Justice of

the Oklahoma Supreme Court shall assign the case to a judicial

administrative district in which no property that is the subject of

the case is located. The presiding judge of the judicial

administrative district to which the case is assigned shall appoint

a panel of three (3) judges of the district court or of any judicial

administrative district who are active or retired judges qualified

to preside over such cases, who shall determine in what county the

case will be heard. A majority of the three-judge panel shall be

required to render a decision in each case. A decision in each case

shall be made within twelve (12) months of the case being assigned

to the three-judge panel. The Oklahoma Supreme Court shall

establish court rules for the Court of Tax Review and the Clerk of

the Oklahoma Supreme Court shall serve as Clerk of the Court of Tax

Review.

B. The Court of Tax Review is hereby vested with jurisdiction

over and shall hear:

1. Complaints challenging an order of the county board of

equalization sustaining a valuation of 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) as authorized by

Section 2880.1 of this title, for which a scheduling conference

Oklahoma Statutes - Title 68. Revenue and Taxation

shall be required within twenty (20) days of the answer filed by the

county assessor;

2. Complaints regarding valuation of public service corporation

property by the State Board of Equalization as authorized by Section

2881 of this title, for which a scheduling conference shall be

required within twenty (20) days of the answer filed by the State

Board of Equalization;

3. Complaints regarding actions of the State Board of

Equalization regarding either intracounty or intercounty property

value equalization as authorized by Section 2882 of this title; and

4. Appeals as authorized by Section 2830 of this title

concerning Category 2 or Category 3 noncompliance as determined by

the Oklahoma Tax Commission. The Court of Tax Review shall

determine if a county deemed to be in Category 3 noncompliance is

required to reimburse the Oklahoma Tax Commission from the county

assessor's budget for all costs incurred as a result of the

assumption of the valuation function by the Commission.

C. The Court of Tax Review shall prescribe procedures for the

purpose of hearing properly filed protests against alleged illegal

levies, as shown on the annual budgets filed with the State Auditor

and Inspector. The Court shall reconvene as often as deemed

necessary by the Court until final determination has been made as to

all protested levies. The judges shall be paid their traveling and

living expenses while acting as members of the Court, out of the

funds now provided by law for payment of district judges' expenses

when holding court outside the counties of their residence.

Decisions of the Court of Tax Review concerning alleged illegal

levies shall be subject to the provisions of Sections 3025, 3026,

3027, 3028 and 3029 of this title.

D. The Court of Tax Review as it existed prior to July 1, 1997,

shall cease to exist and all duties and responsibilities of such

court, except as provided in this section, shall be transferred to

the Court of Tax Review as re-created in this section.

E. All cases which have not been submitted for determination in

the Court of Tax Review as it existed prior to July 1, 1997, shall

be transferred to the Court of Tax Review as it exists after July 1,

1997, for disposition. All cases which have been submitted by the

parties for determination in the Court of Tax Review prior to July

1, 1997, shall remain with the panel to which they have been

assigned for final determination.

Added by Laws 1965, c. 501, § 2. Amended by Laws 1979, c. 30, § 43,

emerg. eff. April 6, 1979; Laws 1980, c. 361, § 3, eff. Oct. 1,

1980; Laws 1988, c. 162, § 154, eff. Jan. 1, 1992; Laws 1989, c.

321, § 24, operative Jan. 1, 1992. Renumbered from § 24104 of this

title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992, as amended by

Laws 1991, c. 249, § 3, eff. Jan. 1, 1992. Amended by Laws 1992, c.

360, § 5, eff. July 1, 1992; Laws 1996, c. 97, § 20, eff. Nov. 1,

Oklahoma Statutes - Title 68. Revenue and Taxation

1996; Laws 1997, c. 337, § 3, eff. July 1, 1997; Laws 2022, c. 349,

§ 1, eff. Jan. 1, 2023.