us-ok/stat
Okla. Stat. tit. 68, § 3026
Decision - Correction of appropriations and tax roll - Representation of counties - Pleading
The Court of Tax Review shall hear and determine all protests submitted to it and its decision shall be in writing and filed with the State Auditor and Inspector whose duty it shall be, if no appeal be taken as hereinafter provided, to transmit a copy of such decision to the county clerk, county assessor, and county treasurer, and to the protestant or his attorney of record, and it shall thereupon be the duty of the county clerk to correct the appropriations accordingly, and the duty of the county assessor to so correct the tax rolls if the same have not been turned over to the county treasurer. The district attorney, assisted by the Attorney General at the request of the district attorney, shall represent his county and the municipal subdivisions thereof at the hearing of any protest before said Court of Tax Review, and each county shall pay all necessary expenses of its district attorney in attending any such hearings. No pleadings by the county shall be required and the cause shall be deemed at issue upon the filing of such protest.
Amendment history
Laws 1965, c. 501, § 2; Laws 1979, c. 30, § 44, emerg. eff. April 6, 1979; Laws 1988, c. 162, § 155, eff. Jan. 1, 1992. Renumbered from § 24106 by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992, and by Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
Source: view the official text
Nearby sections (25 sections)
- 3014 · Tax levies - Duties of county excise board - Duties of county…
- 3015 · Apportionment of millage
- 3016 · Appropriation when estimate not submitted
- 3017 · Computation of appropriations - Procedure
- 3018 · Cash fund balance - Transfer - "Cash fund balance" defined
- 3019 · Certifying appropriation - Accounts - Warrants - Certificates of…
- 3020 · Temporary appropriations
- 3021 · Supplemental and additional appropriations
- 3022 · Municipal budgets and levies - Filing - Notice
- 3023 · Examination of budgets and levies by taxpayers - Filing protests
- 3024 · Court of Tax Review
- 3025 · Powers and duties of Court - Continuances
- 3026 · Decision - Correction of appropriations and tax roll -…
- 3027 · Appeals - Finality of unappealed decision
- 3028 · Time and manner of perfecting record on appeal - Determination…
- 3029 · Mandate from Supreme Court - Correction of appropriation
- 3030 · Effect of protest - Refund of excess taxes
- 3031 · Payment and collection of taxes not affected
- 3032 · Warrants and debts prohibited during protest period - Exceptions
- 3033 · County clerk to furnish budget forms
- 3034 · Rainy day and capital reserve funds – Counties with excise board
- 3034.1 · Rainy day fund
- 3034.2 · Capital reserve fund
- 3101 · Tax lien on real property
- 3102 · Personal property tax lien - Notice - Entry on docket - Priority