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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022 )
HOUSE BILL 3901 By: Pfeiffer
AS INTRODUCED
An Act relating to revenue and taxation ; amending 68
O.S. 2021, Section 3024, which relates to the Court
of Tax Review; expanding juris diction of court;
amending 68 O.S. 2021, Sections 2880.1, 2835, 2871,
2877 and 2945, which relate to ad valorem tax
protests; replacing district court with Court of Tax
Review; and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2 021, Section 3024, is
amended to read as follows:
Section 3024. 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. The presiding judge of the
judicial administrative district to which the case is assigned shall
appoint a panel of three judges of the district court, w ho 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. The Oklahoma Supreme Court shall establish court rules for
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the Court of Tax Review and the Clerk of the Okl ahoma 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 regarding valuation of real and personal property
from any order of the county board of equalization as authorized by
Section 2880.1 of this title , for which a scheduling conference
shall be required within twenty (20) days of the answer filed by the
county board of equalization;
2. Complaints regarding valuation of public service corporatio n
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;
2. 3. Complaints regarding actio ns of the State Board of
Equalization regarding either intracounty or interc ounty property
value equalization as authorized by Section 2882 of this title; and
3. 4. Appeals as authorized by Section 2830 of this title
concerning Category 2 or Category 3 no ncompliance 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 inc urred as a result of the
assumption of the valuation function by the Commiss ion.
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C. The Court of Tax R eview 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 mem bers of the Court, out of the
funds now provided by law for payment of distr ict 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 pro visions of Sections 3025, 3026,
3027, 3028 and 3029 of this title.
D. The Court of Tax Review as it ex isted 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 transfe rred to
the Court of Tax Review as re -created in this section.
E. All cases which have not been submit ted 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.
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SECTION 2. AMENDATORY 68 O.S. 2021, Section 2880.1, is
amended to read as follows:
Section 2880.1 A. Both the taxpayer and the county assessor
shall have the right of appeal from any order of the county board of
equalization to the district court of the same county Court of Tax
Review, and right of appeal of either may be either upon questions
of law or fact including value, or upon both questions of law and
fact. The county assessor is the proper party defendant in any
appeal to the district court Court of Tax Review brought by the
taxpayer. The taxpayer is the proper p arty defendant in any appea l
to the district court Court of Tax Review brought by the county
assessor. In either case, the county board of equalization shall
not be considered a p arty in any litigation from an appeal brought
pursuant to this section. In case of appeal the trial in the
district court Court of Tax Review shall be de novo. Provided, the
county assessor shall not be permitted to appeal an order of the
county board of equalization upon a question of the
constitutionality of a law upon which t he board based its order, b ut
the county assessor is hereby authorized in such instance to request
a declaratory judgment to be rendered by the district court Court of
Tax Review.
B. Notice of appeal shall be filed with the county clerk as
secretary of the county board of equalizat ion, which appeal shall be
filed in the district court Court of Tax Review within thirty (30)
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calendar days of the date the board of equalization order w as
mailed, or in the event that the order was delivered, from the date
of delivery. It shall be the du ty of the county clerk to preserve
all complaints and to make a record of all orders of the board and
both the complaint and orders shall be a part of th e record in any
case appealed to the district court Court of Tax Review from the
county board of equali zation.
C. Either the taxpayer or the county assessor may appeal from
the district court Court of Tax Review to the Supreme Court, as
provided for in the Code of Civil Procedure, but no matter shall be
reviewed on such appeal wh ich was not presented to th e district
court Court of Tax Review.
D. In such appeals to the district court Court of Tax Review
and to the Supreme Court and in requests for declarat ory judgment it
shall be the duty of the district attorney to appear for and
represent the county asse ssor. The General Counsel or an attorney
for the Tax Commission may appear in such appeals or requests for
declaratory judgment on behalf of the county a ssessor, either upon
request of the district attorney for assistance, or upo n request of
the county assessor. It shall be the mandatory duty of the board of
county commissioners and the county excise board to provide the
necessary funds to enable the coun ty assessor to pay the costs
necessary to be incurred in perfecting appeals and requests for
declaratory judgment made by the county assessor to the courts.
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E. In all appeals taken by the county assessor the presumption
shall exist in favor of the correct ness of the county assessor 's
valuation and the procedure followed by the co unty assessor.
SECTION 3. AMENDATORY 68 O.S. 2021, Section 2835, is
amended to read as follows:
Section 2835. A. On or before January 1 of each year, th e
Oklahoma Tax Commission shall prescribe for the use of all county
assessors, suitable blank forms fo r the listing and assessment of
all property, both real and personal. Such forms shall contain such
information and instructions as may be necessary in o rder to obtain
a full and complete list of all taxable property and such for ms
shall be used uniformly throughout the state. Any change in these
forms must have the approval of the Tax Commission.
B. It shall be the duty of the county assessor to furnish such
forms to any taxpayer upon request, and all personal property shall
be listed on such forms in t he manner provided therein. Such lists
shall be signed and sworn to and filed with the county assessor not
later than March 15 of each year; and such lis ts may show the
description of real property, which may be by subdivision of quarter
sections, or less if any such subdivision is owned in less quantity,
describing such less quantity by United States Land Survey
nomenclature if that can be done, otherwise by metes and bounds,
according to ownership.
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C. Real estate need not be li sted by the taxpayer, but may be
listed if the taxpayer so desires, in which case the list shall show
the taxpayer's estimate of the value of each tract of land and shall
separately show the value of the buildings and improvements thereon.
D. All such sworn lists of property shall contain such other
information concerning both real and personal property as may be
required by such forms so prescribed.
E. All such sworn lists of pro perty, any other documents
produced by a taxpayer to the assessor or the boa rd of equalization
during the informal and formal hearing process, or during discovery
in any ad valorem tax appeal in the Court of Tax Review or the
district court, shall be protected as confidential and shall not be
available for inspection under the Ope n Records Act.
SECTION 4. AMENDATORY 68 O.S. 2021, Section 2871, is
amended to read as follows:
Section 2871. A. After delivery of the tax rolls to the county
treasurer of any county, no correction or alteration as to any item
contained therein as of such date of delivery shall ever be made,
except by the county treasurer and on authority of a proper
certificate authorized by law or pursuant to order or d ecree of
court in determination of a tax appeal or other proper case.
B. A board of tax roll correctio ns is hereby created and shall
consist of the chair of the board of county commissioners as chair
or, in the chair's absence, the vice-chair of the board of county
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commissioners or their statutory designee, the chair of the count y
equalization board or, in the chair's absence, the vice-chair of the
county equalization board as vice -chair, the county clerk as
nonvoting member and secretary, and the county a ssessor, a majority
of whom shall constitute a quorum. The board is hereby authorized
to hear and determine allegations of error, mistake or difference as
to any item or items so contained in the tax rolls, in any instances
hereinafter enumerated, on appl ication of any person or persons
whose interest may in any manner be affecte d thereby, or by his or
her agent or attorney, verified by affidavit and showing that the
complainant was not at fault through failure to fulfill any duty
enjoined upon him or her by law, or upon discovery by the county
treasurer or assessor before the tax has been paid or attempted to
be paid and disclosure by statement of fact in writing signed by the
treasurer or assessor and verified by the assessor or treasurer as
the case may be. Such right shall not be available to anyone
attempting to acquire, or w ho has acquired, the lien o f the county
for such tax, whether by purchase, assignment, deed or otherwise.
In counties with two county boards of equalization, the chair of
each such board shall serve, in alternating years, as the vice -chair
of the board of tax roll corrections. Whe n a complaint is pending
before the board of tax roll corrections, such taxes as may be owed
by the protesting taxpayer shall not become due until thirty (30)
days after the decision of the board of tax roll corrections. When
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a complaint is filed on a tax account which has been delinquent for
more than one (1) year, and upon showing that the tax is delinquent,
the complaint shall be dismissed, with prejud ice.
C. If, upon such hearing, it appears that:
1. Any personal or real pr operty has been assessed to any
person, firm, or corporation not owning or claiming to own the same;
2. Property exempt from taxation has been assessed;
3. Exemption deductions a llowed by law have not been taken into
account;
4. The same property, wheth er real or personal, has be en
assessed more than once for the taxes of the same year;
5. Property, whether real or personal, has been assessed in the
county for the taxes of a yea r to which the same was not subject;
6. Improvements to real estate or othe r property assessed have
been destroyed by fire, or that the value of land has been impaired,
damaged or destroyed by wildfires, floods or overflow of streams,
and the county asses sor has made and entered an adjustment to
assessments previously made and en tered;
7. Lands or lots ha ve in any manner been erroneously described;
8. Any valuation or valuations assessed and entered are at
variance with the valuation finally equalized;
9. Any valuation or valuations returned for assessment and not
increased by the county assessor have be en entered on the assessment
rolls for equalization at variance with the value returned, or in
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the event of increase by either the county assessor or the county
board of equalization and no notice thereof was sent; provided,
offer of proof of failure to re ceive notice may not be heard;
10. Any valuation assessed and entered included, in whole or in
part, as of the date of assessment under the law relating thereto,
any property that had no taxable situs in the county, did not exis t
or had been erroneously p laced;
11. Any property subject to taxation as of January 1 of any
year was thereafter acquired by conveyance of title, including tax
title, by the county, or any city, town or school district therein;
12. An error resulted fro m inclusion in the total of levies
computed against the valuation entered, a tax levy or levies
certified and final for none or part of which such property was
liable in fact and t he same be self-evident on recomputation, and
involve no question of law;
13. As to personal tax, if t here has been an error in the name
of the person assessed, or, as to real property, the record owner at
the time of assessment desires that his or her na me be entered in
lieu of whatever other name may have been entered as "owner" upon
the roll;
14. There has been any error in the tax extended against the
valuation entered, whether by erroneous computation or otherwise;
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15. There has been any error in tr anscribing from the county
assessor's permanent survey record to the assessm ent rolls either as
to area or value of lands or lots or as to improvements thereon;
16. The county treasurer has, of his or her own volition,
restored to the tax rolls any tax or assessment where the entry upon
the tax rolls shows the same theretofore to have been stricken or
reduced by certificate issued by constituted authority, except where
restored by specific court order or in conformity to general decree
of the Supreme Court of Oklahoma invalidating in mass all such
certificates of a class certain, and except if the owner of such
property demand its restoration and make payment, in which instance
the county treasurer shall require that the owner sign on the face
of the owner's receipt a statement that the owner "paid voluntarily
without demand, reque st or duress"; or
17. Any personal property assessment and personal tax charge
has been entered upon the assessment and tax rolls except upon
proper return of assessment by the ta xpayer or increase thereof with
due notice, or as a delinquent assessment ma de by the county
assessor or deputies in detail either on view or reliable
information; then, in the event any of the grounds stated in this
subsection are present, it shall be the duty of the board of tax
roll corrections to make and the secretary to ente r its findings of
fact and to correct such error, if such exists, by issuing its
order, in words and figures, to accomplish such:
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a. if such error increases the amount of tax charg ed, the
county clerk shall issue a certificate of error to the
county assessor ordering the assessor to certify such
correction or increase to the county treasurer for
entry on the tax rolls, and
b. if such error does not increase the amount of tax
charged, the county clerk shall issue a certificate of
error to the county treasure r if the tax be not paid,
stating the amount or other effect of such order, and
it shall be the duty of such county treasurer to make
and enter such correction upon the tax rolls a nd, if
there be a decrease to the amount of tax charged, to
enter a credit, in lieu of cash, for the am ount of
decrease of tax shown in such certificate.
D. If, prior to such hearing by the board, as provided by this
section, the tax has been paid, no cer tificate shall issue; but if
less than one (1) year shall have elapsed after the payment of the
tax and before the filing of such application for correction of
error, and after such hearing the findings of fact disclose that
less tax was due to have been p aid than was paid, then the person
who paid the tax, or such person 's heirs, successors, or assigns,
may execute a cash voucher claim setting forth facts and findings,
verify it, and file it with the county clerk, who shall thereupon
deliver such claim to the county treasurer for designation of the
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fund from which the claim must b e paid and approval of the claim as
to availability of funds by the county treasurer. If taxes have
been paid under protest, the county treasurer must designate the
refund to be paid from such protest fund. If taxes have been paid
but not paid under prot est and if there are funds available in
current collections of the taxing unit which received the taxes
paid, then the county treasurer must designate the refund to be paid
from such current collections of such taxing unit. The county clerk
shall thereupon issue a cash voucher agai nst the appropriate fund of
the county, directing the county treasurer to pay to such person the
amount so found to be erroneous. The word "person" as used in this
subsection shall comprehend the person, firm, or corporation who
paid such tax and the heir s, assigns or successors, as the case may
be. No such claim for refund shall be allowed and paid unless the
same be filed within six (6) months after th e effective date of the
order of correction.
E. If there be any error in th e taxes collected from any
person, the overpayment or duplicate payment of any such taxes
collected in error may be recovered by the taxpayer, and the county
treasurer may make suc h payment from the resale property fund of the
county if funds are not avail able as stated in subsectio n D of this
section.
F. Beginning January 1, 1987, notwithstanding the one -year
limitations period for filing a claim for refund as provided in
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subsection D of this section, if there be any error in taxes
collected from any pers on on property constitution ally exempt under
Section 6B of Article X of the Oklahoma Constitution, by the county
treasurer in counties with a population in excess of five hundred
thousand (500,000) persons, according to the latest Federal
Decennial Census, to the extent that such co unty has been reimbursed
from the Ad Valorem Reimbursement Fund provided by Section 193 of
Title 62 of the Oklahoma Statutes, the overpayment or duplicat e
payment of any such taxes collected in error may be recovered by the
taxpayer as provided by law.
G. Upon dismissal of a complaint or denial of relief to the
taxpayer, the county clerk, as secretary of the board of tax roll
corrections, shall prepare a letter order of dismissal or denial
which shall be mailed to the taxpayer or person at the address foun d
on the complaint.
H. Both the taxpayer and the county assessor shall have the
right of appeal from any order of the board of tax roll corrections
to the district court of the same county Court of Tax Review. In
case of appeal the trial in the district court Court of Tax Review
shall be de novo.
I. Notice of appeal shall be served upon the county clerk, as
secretary of the board of tax roll corrections , and a copy served
upon the county assessor. The appeal shall be filed in the district
court Court of Tax Review within fifteen (15) days of the date of
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the mailing of the order of the board of tax roll corrections to the
taxpayer.
SECTION 5. AMENDATORY 68 O.S. 2021, Section 2877, is
amended to read as follows:
Section 2877. A. Upon receipt of an appeal from action by the
county assessor on the form prescribed by the Oklahoma Tax
Commission, the secretary of the county board of equalization shall
fix a date of hearing, at which time said board shall be authorized
and empowered to take evidence pertinent to said appeal; 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 adjust the valuation of real or personal
property or to cancel an assessment of personal property added by
the assessor not listed by the taxpayer if the personal property is
not subject to taxation or i f the taxpayer is not responsible for
payment of ad valorem taxes upon such property. The secretary of
the board shall fix the dates of the hearings provided for in this
section in such a manner as to ensure that the board is able to hear
all complaints within the time provided for by law. In any county
with a population less th an three hundred thousand ( 300,000)
according to the latest Federal Decennial Census, the county board
of equalization shall provide at least three dates on which a
taxpayer may personally appear and make a presentation of evidence.
At least ten (10) days shall intervene between ea ch such date. No
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final determination regarding valuation protests shall be made by a
county board of equalization until the taxpayer shall have failed t o
appear for all three such dates. The county board of equalization
shall be required to follow the pr ocedures prescribed by the Ad
Valorem Tax Code or administrative rules and regulations promulgated
pursuant to such Code governing the valuation of real and personal
property. The county board of equalization shall not modify a
valuation of real or person al property as established by the county
assessor unless such modification is explained in writing upon a
form prescribed by the Oklahoma Tax Commission. The affidavits
prescribed in paragraph 2 of subsection E of this section w ill be
maintained by the co unty board of equalization as part of the
hearing record. Each decision of the county board of equalization
shall be explained in writing upon a form pr escribed by the Oklahoma
Tax Commission. The county board of equalization s hall make a
record of each proceeding involving an appeal from action by the
county assessor either in transcribed or tape recorded form.
B. In all cases where the county assessor has, without giving
the notice required by law, increased the valuation of property as
listed by the taxpayer, and the taxpayer has knowledge of such
adjustment or addition, the taxpayer may at any time prior to the
adjournment of the board, file an appea l in the form and manner
provided for in Section 2876 of this title. Therea fter, the board
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shall fix a date of hearing, notify the taxpayer, and conduct the
hearing as required by this section.
C. The taxpayer or agent may appear at the scheduled hearing
either in person, by telephone or other electronic means, or by
affidavit.
D. If the taxpayer or agen t fails to appear before the county
board of equalization at the scheduled hearing, unless advance
notification is given for the reason of absence, the c ounty shall be
authorized to assess against the taxpayer the costs incurred by the
county in preparatio n for the scheduled hearing. If such costs are
assessed, payment of the costs shall be a prerequisite to the filing
of an appeal to the district court Court of Tax Review. A taxpayer
that gives advance notification of their abs ence shall be given the
opportunity to reschedule the hearing date.
E. 1. In order to increase taxpayer transparency, a member of
the board of equalization shall not directly or indirectly
communicate with the county assessor or any deputy assessor or
designated agent on any matte r relating to any pending appeal before
the board of equalization prior to the actual hearing.
2. Prior to the presentation of any evidence at a county board
of equalization hearing, each member of the board hearing the
protest must sign an affidavit stat ing the member is not in
violation of paragraph 1 of this subsection.
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3. Prior to the presentation of any evidence at a county board
of equalization hearing, all parties to the proceeding must sign an
affidavit stating that the evidence being presented is true to the
best of their belief and knowledge.
4. The provisions of paragraph 1 of this subsection shall not
apply to a routine communication between the county assessor and the
board of equalization that relates to the admini stration of an
appraisal roll, including a communication made in connection with
the certification, correction, or collection of an account that is
not the subject of a pending app eal.
5. The affidavit required in paragraph 2 of this subsection
shall be in the following form: "My name is [insert name]. I have
not communicated with another person in violation of subsection E of
Section 2877 of Title 68 of the Oklahoma Statutes. "
6. The affidavit required in paragraph 3 of this subsection
shall be in the following form: "My name is [insert name]. The
information I will present today is true and correct to the best of
my belief and knowledge. "
SECTION 6. AMENDATORY 68 O.S. 2021, Section 2945, is
amended to read as follows:
Section 2945. A. If any person sh all knowingly and willfully
make or give under oath or affirmation a false and fraudulent list
of taxable personal property, or a false and fraudulent li st of any
taxable personal property under the control of the person or
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required to be listed by the per son, or shall knowingly and
willfully make false answer to any question which may be put under
oath by any person, board or commission authorized to exam ine
persons under oath in relation to the value or amount of any taxable
personal property, the person shall be deemed guilty of the felony
of perjury, and upon conviction shall be punished as is provided by
law for the punishment of the felony of perjury.
B. If any taxpayer, or any official, employee, or agent of the
taxpayer, shall fail or refuse, upon p roper request, to permit the
inspection of any property or the examination of any books, records
and papers by any person authorized by the Ad Valorem Ta x Code to do
so, or shall fail or refuse to comply with any subpoena duces t ecum
legally issued under a uthority of this Code, the taxpayer shall be
stopped from questioning or contesting the amount or validity of any
assessment placed upon the property of the taxpayer to the board of
equalization. Nothing in this section shall im pair or impede the
right of the taxpayer to appeal any order of the board of
equalization to the district court Court of Tax Review as provided
for in Section 2880.1 of this title.
SECTION 7. This act shall become effective January 1, 2023.
58-2-9958 AQH 12/20/21