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 Oklahoma Statutes (Last Updated: September 18, 2014)
 Title 68. REVENUE AND TAXATION

  § 68-2876. Increase in valuation - Notice - Complaints and hearings.  

Latest version.

  • A.  If the county assessor shall increase the valuation of any property above that returned by the taxpayer, or in the case of real property increase the valuation over the assessment from the preceding year, or pursuant to the requirements of law if the assessor has added property not listed by the taxpayer, the county assessor shall notify in writing the person in whose name any such property is listed, giving the amount of such valuation as increased or valuation of property so added.

    B.  The notice required by this section shall, for cases in which the valuation of real property has increased, include the fair cash value of the property as used in determining the assessment for the preceding and current year, the taxable value for the preceding and current year, if different than the fair cash value, and the assessment percentage for the preceding and current year.

    C.  The notice required by this section may be mailed or delivered to the last-known address of the person affected or to the person in charge of or in possession of the property and shall clearly be marked with the date upon which the notice was prepared. Any notice dated as required by this section shall be mailed or delivered within one (1) working day of such date.  The notice shall describe the property with sufficient accuracy to notify the taxpayer as to the property included, together with the assessed value of the property.  Duplicate copies of the notice, showing the date of issuance and mailing or delivery, shall be kept in the office of the county assessor.  Such record shall be prima facie evidence as to the fact of notice having been given as required by this section.

    D.  The taxpayer shall have twenty (20) working days from the date the notice was mailed or in the event that notice was delivered from the date of delivery in which to file a written complaint with the county assessor specifying objections to action taken by the county assessor; provided, in the case of a scrivener's error or other admitted error on the part of the county assessor, the assessor may make corrections to a valuation at any time, notwithstanding the twenty-day period specified in this subsection. The complaint shall set out the pertinent facts in relation to the matter contained in the notice in ordinary and concise language and in such manner as to enable a person of common understanding to know what is intended.  The complaint shall be made upon a form prescribed by the Oklahoma Tax Commission.

    E.  A taxpayer may file a complaint if the valuation of property has not increased or decreased from the previous year if the complaint is filed on or before the first Monday in May.  Such complaint shall be made upon a form prescribed by the Oklahoma Tax Commission.

    F.  The county assessor shall schedule an informal hearing with the taxpayer to hear the protest as to the disputed valuation or addition of omitted property.  The informal hearing may be held in person or may be held telephonically, if requested by the taxpayer.  The assessor shall take final action upon the matter disputed within five (5) working days of the date of the informal hearing and shall mail or deliver notice of final action to the taxpayer.  The notice of final action shall clearly be marked with the date upon which the notice was prepared.  Such notice shall be mailed or delivered within one (1) working day of such date.  Within ten (10) working days of the date the notice is mailed or delivered, the taxpayer may file an appeal with the county board of equalization.  For purposes of this section, "working days" shall mean Monday through Friday and shall exclude Saturday and Sunday and any legal holidays.  The appeal shall be made upon a form prescribed by the Oklahoma Tax Commission.  One copy of the form shall be mailed or delivered to the county assessor and one copy shall be mailed or delivered to the county board of equalization.  On receipt of the notice of an appeal to the county board of equalization by the taxpayer, the county assessor shall provide the county board of equalization with all information submitted by the taxpayer, data supporting the disputed valuation and a written explanation of the results of the informal hearing.

Added by Laws 1988, c. 162, § 76, eff. Jan. 1, 1992.  Amended by Laws 1989, c. 66, § 2, eff. Jan. 1, 1992; Laws 1989, c. 321, § 15, operative Jan. 1, 1992; Laws 2004, c. 518, § 6, eff. July 1, 2004; Laws 2006, c. 272, § 21.