Okla. Stat. tit. 68, § 68-3023

protests.

(a) Taxpayers of the state shall have the right, at all times,

to examine the budgets and levies on file with the respective county

clerks of the state and with the State Auditor and Inspector, for

the purpose of checking same for illegalities in the levies made,

and any taxpayer may, at any time within fifteen (15) days from the

date of filing with the State Auditor and Inspector as above

provided for, file a protest in writing together with three copies

thereof, with the State Auditor and Inspector against any alleged

illegality of any levy. Provided the State Auditor and Inspector

shall grant an additional fifteen (15) days in which any taxpayer

may file protest to any budget or levy upon proper application

showing the necessity for such extension. The State Auditor and

Inspector shall thereupon transmit by certified mail one copy of

each to the county clerk, the district attorney and county treasurer

of the county affected thereby; or said protest with the same number

of copies may be filed with the county clerk in which event the

county clerk shall transmit one copy of each to the State Auditor

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1314

and Inspector and to the district attorney and county treasurer of

the county affected thereby, and such filing shall have the same

force and effect as though filed with the State Auditor and

Inspector. The said protest shall specify the said alleged illegal

levy and the grounds upon which said alleged illegalities are based.

Any protest filed by any taxpayer as herein provided shall inure to

the benefit of all taxpayers. If no protest is filed by any

taxpayer as to the levy of any county or municipal subdivision

thereof within said fifteen-day period or any extension thereof all

appropriations and levies of said county and municipal subdivisions

thereof not protested, shall be deemed to be legal, and all

proceedings for refunds or suits for refunds or recovery of taxes or

to contest the validity thereof in any manner shall be barred.

(b) The excise board may reconvene at any time within sixty (60)

days after the filing of the budgets and levies with the State

Auditor and Inspector and reduce any protested budgets and levies

which the excise board deems to be illegal.