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Rule 11 Forms

Article 28 - Appendix - Rules of the Court of Tax Review

Form No. 1--Taxpayer complaint pursuant to 68 O.S. 2021, § 2881.

IN THE COURT OF TAX REVIEW OF THE STATE OF OKLAHOMA

_______________________ ) _______________________ ) _______________________ ) ) Complainant, ) ) v. ) No. ____________ ) OKLAHOMA STATE BOARD OF ) EQUALIZATION ) ) Respondent. ) COMPLAINT FOR REVIEW OF AD VALOREM ASSESSMENT FOR ____________ (YEAR) The complainant taxpayer, _______________, for its Complaint for Review of its _____ ad valorem property assessment states as follows:

(1) Attached hereto as Exhibit A is the properly completed Notice of Protest to the State Board of Equalization and the Oklahoma Tax Commission of Filing in Court of Tax Review (Form OTC 989) from the Oklahoma Tax Commission for filing a complaint pursuant to 68 O.S. 2021, § 2881.

(2) The property assessed in this case is located in the following congressional districts of the State of Oklahoma: _______________.

(3) Attached as Exhibit B is a copy of the notice of ad valorem assessment mailed to the taxpayer.

(4) The property assessed in this case is located in the following counties of the State of Oklahoma: ____________________.

(5) The amount of the assessed valuation protested: _______________ Complainant shall specify grievances and pertinent facts in relation thereto in ordinary and concise language in such a manner to enable a person of common understanding to know what is intended. The Complainant shall specify the grounds for the protest. The Complainant shall make these allegations in subsequently numbered paragraphs herein using as many paragraphs and pages as are necessary to present the allegations in concise language.

(6) SERVICE BY COUNSEL

DATE: _______________________, 20___. Signature: ___________________________ (Signature of Attorney) Attorney for _________________________ (Complainant) OBA No.: _____________________________ Firm: ________________________________ Address: _____________________________ ______________________________________ ______________________________________ Telephone: ___________________________

CERTIFICATE OF SERVICE

I, __________, hereby certify that in addition to filing the original Complaint for Review of Ad Valorem Assessment for _____ with the Clerk of the Court of Tax Review copies of the foregoing Complaint were mailed by first class mail, postage prepaid, this __ day of __________ 20___, to the Secretary of the State Board of Equalization, Oklahoma Attorney General, and General Counsel of the Oklahoma Tax Commission at the following addresses: __________________________________________________ (Name of Secretary of State Bd. of Equalization) Secretary, State Board of Equalization __________________________________________________ __________________________________________________ __________________________________________________ (Name of General Counsel, Oklahoma Tax Commission) General Counsel, Oklahoma Tax Commission __________________________________________________ __________________________________________________ __________________________________________________ (Name of Oklahoma Attorney General) Attorney General, State of Oklahoma __________________________________________________ __________________________________________________

Form No. 2--Notice by Clerk of the Court of Tax Review.

IN THE COURT OF TAX REVIEW OF THE STATE OF OKLAHOMA

NOTICE OF FILING PROTEST

On the ___ day of __________, 20___, the attached protest was filed with the Court of Tax Review of the State of Oklahoma. It was given case number: __________. Any filings and correspondence concerning this matter should be addressed to: Court of Tax Review c/o Clerk of the Supreme Court P.O. Box 53126 Oklahoma City, OK 73152 or Court of Tax Review c/o Clerk of the Supreme Court Room B-2, State Capitol Bldg. 2300 N. Lincoln Oklahoma City, OK 73105 DATED THIS _____ day of __________, 20___. [Name of Clerk], Clerk Court of Tax Review By: ____________________________.

Amendment history: /EM> 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 in Order Amending Rule 11, Form No. 2 of the Rules for the Court of Tax Review , 2003 OK 106 (SCAD-2003-89, December 8, 2003) Amended by order of the Supreme Court, 2022 OK 99 , eff. January 1, 2023. ( superseded document available )