Okla. Stat. tit. 68 § 1

Current through Laws 2024, c. 453.
Rule 1 - Jurisdiction

The Court of Tax Review is vested with jurisdiction to hear complaints relating to ad valorem taxation and brought by:

1. Railroad and public service corporations as to the valuation of property by the State Board of Equalization. 68 O.S.Supp.1995 § 2881 (as amended by H.B. 1338, eff. July 1, 1997) and 68 O.S.Supp.1996 § 3024 (as amended by H.B. 1338, eff. July 1, 1997).
2. A district attorney, upon direction of the Board of County Commissioners, as to the intra-county or inter-county equalization by the State Board of Equalization. 68 O.S.1991 § 2882 and 68 O.S.Supp.1996 § 3024 (as amended by H.B. 1338, eff. July 1, 1997).
3. A county assessor as to the orders of the Oklahoma Tax Commission relating to non-compliance of the county assessor with the regulations governing the four year revaluation cycle. 68 O.S.1991 § 2883 and 68 O.S.Supp.1996 § § 2830, 3024.
4. A taxpayer as to illegalities in ad valorem tax levies. 68 O.S.1991 § 3023 and 68 O.S.Supp.1996 § 3024 (as amended by H.B. 1338, eff. July 1, 1997).
5. A taxpayer as to illegalities in the budget for the taxing entities within the county. 68 O.S.1991 § 3023 and 68 O.S.Supp.1996 § 3024 (as amended by H.B. 1338, eff. July 1, 1997).
6. Requests of the Oklahoma Tax Commission for reimbursement of costs resulting from the supervision of the county in the valuation of property due to noncompliance with the regulations governing the four-year revaluation cycle. 68 O.S.Supp.1996 § 2830.

Okla. Stat. tit. 68, § 1

Amended by Order of the Oklahoma Supreme Court in In re: Amendments to the Rules for the Oklahoma Court of Tax Review, 1997 OK 85 (S.C.A.D. 97-16, 7/1/1997).