Okla. Admin. Code § 710:10-12-11

Current through Vol. 42, No. 4, November 1, 2024

Section 710:10-12-11 - Review; protest; appeal

(a)Notice of erroneous adjustment or; assessment. If the Tax Commission determines that a Conservation Land Adjustment has been erroneously or unlawfully granted, in whole or in part, it shall notify the appropriate county assessor, who shall immediately value and assess the property without the Conservation Adjustment.

(b)Notice to applicant. The Commission shall mail a copy of the notice pursuant to the terms of 68 O.S. § 208 to the applicant at the mailing address shown on the application. The copy shall notify the applicant of his right to protest the Commission's decision.

(c)Protest. Within thirty (30) calendar days after the mailing of the notice, the applicant may file with the Oklahoma Tax Commission, a written protest, under oath, signed by himself or his duly authorized representative, in the manner and subject to the requirements set out in 68 O.S. § 207 of the Uniform Tax Procedure Code. A copy of the protest shall be mailed or delivered by the applicant to the county assessor.

(d)Law governing protest procedure. The Applicant's right of protest, hearing and procedure to be followed shall be governed by the provisions of the Uniform Tax Procedure Code. [ See: 68 O.S. § 201, et seq. and the Rules of Practice and Procedure before the Office of Administrative Law Judges, promulgated at 710:1-5-20 through 710:1-5-49 of the Oklahoma Administrative Code. ]

(e)Appeal. Appeals from the decision of the Oklahoma Tax Commission regarding any protest shall be made directly to the Supreme Court of Oklahoma, as provided by law. [ See: 68 O.S. § 225 ]

Okla. Admin. Code § 710:10-12-11

Added at 18 Ok Reg 2796, eff 6-25-01; Amended at 23 Ok Reg 2803, eff 6-25-06

Amended by Oklahoma Register, Volume 32, Issue 23, August 17, 2015, eff. 8/27/2015