Okla. Stat. tit. 68, § 68-2876

A. If the county assessor increases the valuation of any

personal property above that returned by the taxpayer, or in the

case of real property increases the fair cash value or the taxable

fair cash value from the preceding year, or pursuant to the

requirements of law if the assessor has added property not listed by

the taxpayer, the county assessor shall notify the taxpayer in

writing of the amount of such valuation as increased or valuation of

property so added. Provided, if the county assessor determines that

a mailing to property owners exempt from payment of ad valorem tax

pursuant to Sections 8E and 8F of Article X of the Oklahoma

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Constitution would create an undue burden, then the county assessor

may suspend notifications to those property owners.

B. For cases in which the taxable fair cash value or fair cash

value of real property has increased, the notice shall include the

fair cash value of the property for the current year, the taxable

fair cash value for the preceding and current year, the assessed

value for the preceding and current year and the assessment

percentage for the preceding and current year. For cases in which

the real property is a homestead, as defined in Section 2888 of this

title, the notice shall include information on the application for a

limit on the fair cash value of a homestead property as provided for

in Section 8C of Article X of the Oklahoma Constitution.

C. For cases in which the county assessor increases the

valuation of any personal property above that returned by the

taxpayer, the notice shall describe the property with sufficient

accuracy to notify the taxpayer as to the property included, the

fair cash value for the current year, the assessment percentage for

the current year, any penalty for the current year pursuant to

subsection C of Section 2836 of this title and the assessed value

for the current year.

D. The notice shall be mailed to the taxpayer at the taxpayer’s

last-known address and shall clearly be marked with the mailing

date. The assessor shall have the capability to duplicate the

notice, showing the date of mailing. Such record shall be prima

facie evidence as to the fact of notice having been given as

required by this section.

E. The taxpayer shall have thirty (30) calendar days from the

date the notice was mailed in which to file a written protest with

the county assessor specifying objections to the increase in fair

cash value or taxable fair cash value by the county assessor;

provided, in the case of a scrivener’s error or other admitted error

on the part of the county assessor, the assessor may make

corrections to a valuation at any time, notwithstanding the thirty-

day period specified in this subsection. The protest shall set out

the pertinent facts in relation to the matter contained in the

notice in ordinary and concise language and in such manner as to

enable a person of common understanding to know what is intended.

The protest shall be made upon a form prescribed by the Oklahoma Tax

Commission.

F. A taxpayer may file a protest if the valuation of property

has not increased or decreased from the previous year if the protest

is filed on or before the first Monday in April. Such protest shall

be made upon a form prescribed by the Oklahoma Tax Commission.

G. At the time of filing a protest pursuant to subsections E

and F of this section, the taxpayer shall also file the form

provided for in Section 2835 of this title. If the taxpayer fails

to file the required form, a presumption shall exist in favor of the

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correctness of the county assessor’s valuation in any appeal of the

county assessor’s valuation.

H. The county assessor shall schedule an informal hearing with

the taxpayer to hear the protest as to the disputed valuation or
35 of this title. If the taxpayer fails

to file the required form, a presumption shall exist in favor of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1213

correctness of the county assessor’s valuation in any appeal of the

county assessor’s valuation.

H. The county assessor shall schedule an informal hearing with

the taxpayer to hear the protest as to the disputed valuation or

addition of omitted property. The informal hearing may be held in

person or may be held telephonically, if requested by the taxpayer.

A taxpayer that is unable to participate in a scheduled informal

hearing, either in person or telephonically, shall be given at least

two additional opportunities to participate on one of two

alternative dates provided by the county assessor, each on a

different day of the week, before the county assessor or an

authorized representative of the county assessor. The assessor

shall issue a written decision in the matter disputed within seven

(7) calendar days of the date of the informal hearing and shall

provide by regular or electronic mail a copy of the decision to the

taxpayer. The decision shall clearly be marked with the date it was

mailed. Within fifteen (15) calendar days of the date the decision

is mailed, the taxpayer may file an appeal with the county board of

equalization. The appeal shall be made upon a form prescribed by

the Oklahoma Tax Commission. One copy of the form shall be mailed

or delivered to the county assessor and one copy shall be mailed or

delivered to the county board of equalization. On receipt of the

notice of an appeal to the county board of equalization by the

taxpayer, the county assessor shall provide the county board of

equalization with all information submitted by the taxpayer, data

supporting the disputed valuation and a written explanation of the

results of the informal hearing.