Okla. Stat. tit. 68, § 68-2883

Category 2 or Category 3 noncompliance in valuation procedure -

Notice of intent to appeal - Answer - Hearing - Appeal to Supreme

Court.

A. A county assessor may appeal the decision of the Oklahoma

Tax Commission to correct Category 2 noncompliance or a decision

ordering corrective action for Category 3 noncompliance as

authorized by Section 30 of this act by filing a notice of intent to

appeal with the Clerk of the Court of Tax Review within ten (10)

calendar days of the date the final decision is rendered.

B. After the filing of a notice of intent to appeal as provided

for in subsection A of this section the Oklahoma Tax Commission

shall have fifteen (15) days within which to file an answer. The

Court of Tax Review shall set a date of hearing within sixty (60)

days of the date of the answer date. The Court of Tax Review 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 order of the

Oklahoma Tax Commission, as required by law.

C. At the time of hearing upon a complaint filed pursuant to

this section, the Oklahoma Tax Commission shall bear the burden of

proof of supporting its action which is the subject matter of the

appeal.

D. Either the county assessor or the Oklahoma Tax Commission

may appeal the decision of the Court of Tax Review by filing a

notice of intent to appeal with the Clerk of the Court of Tax Review

within ten (10) calendar days of the date the final decision is

rendered. Appeal shall be made to the Oklahoma Supreme Court which

shall affirm the decision of the Court of Tax Review if supported by

competent evidence.