Rule 9 Trial Proceedings In Which The State Board Of Equalization Or The Oklahoma Tax Commission Is The Respondent
Article 28 - Appendix - Rules of the Court of Tax Review
Rule Text
The State Board of Equalization has the burden of proof of supporting its action which is the subject of the complaint. 68 O.S.2021, § 2882(D). The Oklahoma Tax Commission has the burden of proof of supporting its action which is the subject of the appeal. 68 O.S.2021, § 2883(C). Accordingly, the State Board of Equalization or the Oklahoma Tax Commission must first produce the evidence supporting its action. The complaining party must then produce the evidence in support of the complaint or protest. The parties may then produce rebutting evidence unless the panel, in furtherance of justice, permits the parties to offer further evidence in their original cases.
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, 2022 OK 99 , eff. January 1, 2023. ( superseded document available )