Rule 3 Pleadings

(A) Complaints and notices of intent to appeal an order to the Court of Tax Review shall meet the following requirements:

(1) An original and four copies of all pleadings, complaints, protests, notices of intent to appeal, responses and other filings shall be prepared on 8 1/2 " x 11" paper only.

(2) In all proceedings the complaint, notice, or protest shall state the county or counties in which the assessed property which is the subject of the proceeding is located.

(B) Central Assessment. Proceeding pursuant to § 2881: Form 1 under Rule 11 shall be used when filing a Complaint with the Court of Tax Review pursuant to 68 O.S.2021, § 2881. The Complaint shall state the year of the ad valorem assessment to be reviewed. The Complaint shall have attached as Exhibit A 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) prescribed by the Oklahoma Tax Commission. Id. § 2881(A). The Complaint shall specify the counties where the property is located. The Complaint shall be filed within twenty (20) days of the date of the notice of assessment, and the Complaint shall have attached as Exhibit B a copy of the notice of ad valorem tax assessment that the taxpayer received from the State Board of Equalization. Id. The Complaint shall specify the amount of the assessed valuation protested. Id.

(C) County Assessment. Proceeding pursuant to § 2880.1: An appeal of a decision from a county board of equalization from an order sustaining a valuation of real or personal property at a fair cash value as determined by the county assessor in excess of Three Million Dollars ($3,000,000.00) to the Court of Tax Review shall be filed within thirty (30) calendar days of the date the board's order was mailed, or in the event that the order was delivered, from the date of delivery. 68 O.S.Supp.2022, § 2880.1(B). No specific form is required for the Complaint. 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 appeal. A Complaint for review shall state whether the county board of equalization assessed any costs against the appealing taxpayer for failure to appear at a scheduled hearing and whether such costs have been paid. See id. § 2880.1(D). In compliance with 68 O.S.Supp.2022, § 2880.1(B), the county clerk shall make a record of all orders of the board and both the complaint and orders shall be a part of the record in the case appealed from the county board of equalization. The Complaint for Review shall have attached as Exhibit A a copy of the notice of appeal that 68 O.S.Supp.2022, §2880.1(B) requires to be filed with the county clerk.