Rule 2 - Invoking Jurisdiction Of The Court Of Tax ReviewThe times within which to file a complaint of the State Board of Equalization or notice of intent to appeal a decision of the Oklahoma Tax Commission as provided by statute is jurisdictional and may not be waived or otherwise extended. The Jurisdiction of the Court of Tax Review shall be invoked by:
1. The timely filing with the State Auditor and Inspector of a complaint challenging the legality of the budget for the taxing entities within the county or the legality of the tax levy. 68 O.S.1991 § 3023.2. The timely filing with the Clerk of the Appellate Courts of a complaint challenging a valuation or equalization order of the State Board of Equalization. 68 O.S.1991 § 2882 and 68 O.S.Supp.1995 § 2881 (as amended by H.B. 1338, eff. July 1, 1997).3. The timely filing with the Clerk of the Appellate Courts of an intent to appeal a decision of non-compliance. 68 O.S.1991 § 2883.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).