Okla. Stat. tit. 68, § 68-2877

equalization - Hearing procedure - Record - Time and form of appeal

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1214

– Failure to appear at hearing without advance notice – Assessment

of costs.

A. Upon receipt of an appeal from action by the county assessor

on the form prescribed by the Oklahoma Tax Commission, the secretary

of the county board of equalization shall fix a date of hearing, at

which time said board shall be authorized and empowered to take

evidence pertinent to said appeal; and for that purpose, is

authorized to compel the attendance of witnesses and the production

of books, records, and papers by subpoena, and to confirm, correct,

or adjust the valuation of real or personal property or to cancel an

assessment of personal property added by the assessor not listed by

the taxpayer if the personal property is not subject to taxation or

if the taxpayer is not responsible for payment of ad valorem taxes

upon such property. The secretary of the board shall fix the dates

of the hearings provided for in this section in such a manner as to

ensure that the board is able to hear all complaints within the time

provided for by law. In any county with a population less than

three hundred thousand (300,000) according to the latest Federal

Decennial Census, the county board of equalization shall provide at

least three dates on which a taxpayer may personally appear and make

a presentation of evidence. At least ten (10) days shall intervene

between each such date. No final determination regarding valuation

protests shall be made by a county board of equalization until the

taxpayer shall have failed to appear for all three such dates. The

county board of equalization shall be required to follow the

procedures prescribed by the Ad Valorem Tax Code or administrative

rules and regulations promulgated pursuant to such Code governing

the valuation of real and personal property. The county board of

equalization shall not modify a valuation of real or personal

property as established by the county assessor unless such

modification is explained in writing upon a form prescribed by the

Oklahoma Tax Commission. The affidavits prescribed in paragraph 2

of subsection E of this section will be maintained by the county

board of equalization as part of the hearing record. Each decision

of the county board of equalization shall be explained in writing

upon a form prescribed by the Oklahoma Tax Commission. The county

board of equalization shall make a record of each proceeding

involving an appeal from action by the county assessor either in

transcribed or tape recorded form.

B. In all cases where the county assessor has, without giving

the notice required by law, increased the valuation of property as

listed by the taxpayer, and the taxpayer has knowledge of such

adjustment or addition, the taxpayer may at any time prior to the

adjournment of the board, file an appeal in the form and manner

provided for in Section 2876 of this title. Thereafter, the board

shall fix a date of hearing, notify the taxpayer, and conduct the

hearing as required by this section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1215

C. The taxpayer or agent may appear at the scheduled hearing

either in person, by telephone or other electronic means, or by

affidavit.

D. If the taxpayer or agent fails to appear before the county

board of equalization at the scheduled hearing, unless advance

notification is given for the reason of absence, the county shall be

authorized to assess against the taxpayer the costs incurred by the

county in preparation for the scheduled hearing. If such costs are

assessed, payment of the costs shall be a prerequisite to the filing

of an appeal to the district court or Court of Tax Review. A

taxpayer that gives advance notification of their absence shall be

given the opportunity to reschedule the hearing date.
shall be

authorized to assess against the taxpayer the costs incurred by the

county in preparation for the scheduled hearing. If such costs are

assessed, payment of the costs shall be a prerequisite to the filing

of an appeal to the district court or Court of Tax Review. A

taxpayer that gives advance notification of their absence shall be

given the opportunity to reschedule the hearing date.

E. 1. In order to increase taxpayer transparency, a member of

the board of equalization shall not directly or indirectly

communicate with the county assessor or any deputy assessor or

designated agent on any matter relating to any pending appeal before

the board of equalization prior to the actual hearing.

2. Prior to the presentation of any evidence at a county board

of equalization hearing, each member of the board hearing the

protest must sign an affidavit stating the member is not in

violation of paragraph 1 of this subsection.

3. Prior to the presentation of any evidence at a county board

of equalization hearing, all parties to the proceeding must sign an

affidavit stating that the evidence being presented is true to the

best of their belief and knowledge.

4. The provisions of paragraph 1 of this subsection shall not

apply to a routine communication between the county assessor and the

board of equalization that relates to the administration of an

appraisal roll, including a communication made in connection with

the certification, correction, or collection of an account that is

not the subject of a pending appeal.

5. The affidavit required in paragraph 2 of this subsection

shall be in the following form: "My name is [insert name]. I have

not communicated with another person in violation of subsection E of

Section 2877 of Title 68 of the Oklahoma Statutes."

6. The affidavit required in paragraph 3 of this subsection

shall be in the following form: "My name is [insert name]. The

information I will present today is true and correct to the best of

my belief and knowledge."