Okla. Stat. tit. 68, § 68-2871

rolls corrections created.

A. After delivery of the tax rolls to the county treasurer of

any county, no correction or alteration as to any item contained

therein as of such date of delivery shall ever be made, except by

the county treasurer and on authority of a proper certificate

authorized by law or pursuant to order or decree of court in

determination of a tax appeal or other proper case.

B. A board of tax roll corrections is hereby created and shall

consist of the chair of the board of county commissioners as chair

or, in the chair's absence, the vice-chair of the board of county

commissioners or their statutory designee, the chair of the county

equalization board or, in the chair's absence, the vice-chair of the

county equalization board as vice-chair, the county clerk as

nonvoting member and secretary, and the county assessor, a majority

of whom shall constitute a quorum. The board is hereby authorized

to hear and determine allegations of error, mistake or difference as

to any item or items so contained in the tax rolls, in any instances

hereinafter enumerated, on application of any person or persons

whose interest may in any manner be affected thereby, or by his or

her agent or attorney, verified by affidavit and showing that the

complainant was not at fault through failure to fulfill any duty

enjoined upon him or her by law, or upon discovery by the county

treasurer or assessor before the tax has been paid or attempted to

be paid and disclosure by statement of fact in writing signed by the

treasurer or assessor and verified by the assessor or treasurer as

the case may be. Such right shall not be available to anyone

attempting to acquire, or who has acquired, the lien of the county

for such tax, whether by purchase, assignment, deed or otherwise.

In counties with two county boards of equalization, the chair of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1205

each such board shall serve, in alternating years, as the vice-chair

of the board of tax roll corrections. When a complaint is pending

before the board of tax roll corrections, such taxes as may be owed

by the protesting taxpayer shall not become due until thirty (30)

days after the decision of the board of tax roll corrections. When

a complaint is filed on a tax account which has been delinquent for

more than one (1) year, and upon showing that the tax is delinquent,

the complaint shall be dismissed, with prejudice.

C. If, upon such hearing, it appears that:

1. Any personal or real property has been assessed to any

person, firm, or corporation not owning or claiming to own the same;

2. Property exempt from taxation has been assessed;

3. Exemption deductions allowed by law have not been taken into

account;

4. The same property, whether real or personal, has been

assessed more than once for the taxes of the same year;

5. Property, whether real or personal, has been assessed in the

county for the taxes of a year to which the same was not subject;

6. Improvements to real estate or other property assessed have

been destroyed by fire, or that the value of land has been impaired,

damaged or destroyed by wildfires, floods or overflow of streams,

and the county assessor has made and entered an adjustment to

assessments previously made and entered;

7. Lands or lots have in any manner been erroneously described;

8. Any valuation or valuations assessed and entered are at

variance with the valuation finally equalized;

9. Any valuation or valuations returned for assessment and not

increased by the county assessor have been entered on the assessment

rolls for equalization at variance with the value returned, or in

the event of increase by either the county assessor or the county

board of equalization and no notice thereof was sent; provided,

offer of proof of failure to receive notice may not be heard;

10. Any valuation assessed and entered included, in whole or in
not

increased by the county assessor have been entered on the assessment

rolls for equalization at variance with the value returned, or in

the event of increase by either the county assessor or the county

board of equalization and no notice thereof was sent; provided,

offer of proof of failure to receive notice may not be heard;

10. Any valuation assessed and entered included, in whole or in

part, as of the date of assessment under the law relating thereto,

any property that had no taxable situs in the county, did not exist

or had been erroneously placed;

11. Any property subject to taxation as of January 1 of any

year was thereafter acquired by conveyance of title, including tax

title, by the county, or any city, town or school district therein;

12. An error resulted from inclusion in the total of levies

computed against the valuation entered, a tax levy or levies

certified and final for none or part of which such property was

liable in fact and the same be self-evident on recomputation, and

involve no question of law;

13. As to personal tax, if there has been an error in the name

of the person assessed, or, as to real property, the record owner at

the time of assessment desires that his or her name be entered in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1206

lieu of whatever other name may have been entered as "owner" upon

the roll;

14. There has been any error in the tax extended against the

valuation entered, whether by erroneous computation or otherwise;

15. There has been any error in transcribing from the county

assessor's permanent survey record to the assessment rolls either as

to area or value of lands or lots or as to improvements thereon;

16. The county treasurer has, of his or her own volition,

restored to the tax rolls any tax or assessment where the entry upon

the tax rolls shows the same theretofore to have been stricken or

reduced by certificate issued by constituted authority, except where

restored by specific court order or in conformity to general decree

of the Supreme Court of Oklahoma invalidating in mass all such

certificates of a class certain, and except if the owner of such

property demand its restoration and make payment, in which instance

the county treasurer shall require that the owner sign on the face

of the owner's receipt a statement that the owner "paid voluntarily

without demand, request or duress"; or

17. Any personal property assessment and personal tax charge

has been entered upon the assessment and tax rolls except upon

proper return of assessment by the taxpayer or increase thereof with

due notice, or as a delinquent assessment made by the county

assessor or deputies in detail either on view or reliable

information; then, in the event any of the grounds stated in this

subsection are present, it shall be the duty of the board of tax

roll corrections to make and the secretary to enter its findings of

fact and to correct such error, if such exists, by issuing its

order, in words and figures, to accomplish such:

a. if such error increases the amount of tax charged, the

county clerk shall issue a certificate of error to the

county assessor ordering the assessor to certify such

correction or increase to the county treasurer for

entry on the tax rolls, and

b. if such error does not increase the amount of tax

charged, the county clerk shall issue a certificate of

error to the county treasurer if the tax be not paid,

stating the amount or other effect of such order, and

it shall be the duty of such county treasurer to make

and enter such correction upon the tax rolls and, if

there be a decrease to the amount of tax charged, to

enter a credit, in lieu of cash, for the amount of

decrease of tax shown in such certificate.

D. If, prior to such hearing by the board, as provided by this

section, the tax has been paid, no certificate shall issue; but if

less than one (1) year shall have elapsed after the payment of the
d enter such correction upon the tax rolls and, if

there be a decrease to the amount of tax charged, to

enter a credit, in lieu of cash, for the amount of

decrease of tax shown in such certificate.

D. If, prior to such hearing by the board, as provided by this

section, the tax has been paid, no certificate shall issue; but if

less than one (1) year shall have elapsed after the payment of the

tax and before the filing of such application for correction of

error, and after such hearing the findings of fact disclose that

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1207

less tax was due to have been paid than was paid, then the person

who paid the tax, or such person's heirs, successors, or assigns,

may execute a cash voucher claim setting forth facts and findings,

verify it, and file it with the county clerk, who shall thereupon

deliver such claim to the county treasurer for designation of the

fund from which the claim must be paid and approval of the claim as

to availability of funds by the county treasurer. If taxes have

been paid under protest, the county treasurer must designate the

refund to be paid from such protest fund. If taxes have been paid

but not paid under protest and if there are funds available in

current collections of the taxing unit which received the taxes

paid, then the county treasurer must designate the refund to be paid

from such current collections of such taxing unit. The county clerk

shall thereupon issue a cash voucher against the appropriate fund of

the county, directing the county treasurer to pay to such person the

amount so found to be erroneous. The word "person" as used in this

subsection shall comprehend the person, firm, or corporation who

paid such tax and the heirs, assigns or successors, as the case may

be. No such claim for refund shall be allowed and paid unless the

same be filed within six (6) months after the effective date of the

order of correction.

E. If there be any error in the taxes collected from any

person, the overpayment or duplicate payment of any such taxes

collected in error may be recovered by the taxpayer, and the county

treasurer may make such payment from the resale property fund of the

county if funds are not available as stated in subsection D of this

section.

F. Beginning January 1, 1987, notwithstanding the one-year

limitations period for filing a claim for refund as provided in

subsection D of this section, if there be any error in taxes

collected from any person on property constitutionally exempt under

Section 6B of Article X of the Oklahoma Constitution, by the county

treasurer in counties with a population in excess of five hundred

thousand (500,000) persons, according to the latest Federal

Decennial Census, to the extent that such county has been reimbursed

from the Ad Valorem Reimbursement Fund provided by Section 193 of

Title 62 of the Oklahoma Statutes, the overpayment or duplicate

payment of any such taxes collected in error may be recovered by the

taxpayer as provided by law.

G. Upon dismissal of a complaint or denial of relief to the

taxpayer, the county clerk, as secretary of the board of tax roll

corrections, shall prepare a letter order of dismissal or denial

which shall be mailed to the taxpayer or person at the address found

on the complaint.

H. Both the taxpayer and the county assessor shall have the

right of appeal from any order of the board of tax roll corrections

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1208

to the district court of the same county. In case of appeal the

trial in the district court shall be de novo.

I. Notice of appeal shall be served upon the county clerk, as

secretary of the board of tax roll corrections, and a copy served

upon the county assessor. The appeal shall be filed in the district

court within fifteen (15) days of the date of the mailing of the

order of the board of tax roll corrections to the taxpayer.