Rule 1 Jurisdiction
Article 28 - Appendix - Rules of the Court of Tax Review
Rule Text
Rules for the Court of Tax Review
Chapter 1, Article 28, App.
Rule 1. Jurisdiction
The Court of Tax Review is vested with jurisdiction to hear complaints relating to ad valorem taxation and brought by:
(1) A county assessor or taxpayer as to the valuation of any real or personal property by the county assessor at an amount in excess of Three Million Dollars ($3,000,000.00). 68 O.S.Supp.2022, §§ 2880.1, 3024(B)(1).
(2) Railroads, air carriers, and public service corporations as to the valuation of property by the State Board of Equalization. 68 O.S.2021, § 2881; 68 O.S.Supp.2022, § 3024(B)(2).
(3) 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.2021, § 2882; 68 O.S.Supp.2022, § 3024(B)(3).
(4) 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.2021, §§ 2883, 2830(D); 68 O.S.Supp.2022, § 3024(B)(4).
(5) A taxpayer as to illegalities in ad valorem tax levies. 68 O.S.2021, § 3023; 68 O.S.Supp.2022, § 3024(C).
(6) A taxpayer as to illegalities in the budget for the taxing entities within the county. 68 O.S.2021, § 3023; 68 O.S.Supp.2022, § 3024(C).
(7) 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.2021, § 2830(C); 68 O.S.Supp.2022, § 3024(B)(4).
Amendment history: 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, July 1, 1997). Amended by order of the Supreme Court, 2022 OK 99 , eff. January 1, 2023. ( superseded document available )