UPDATED december 2022
Amendments to the Rules for the Court of Tax Review in Oklahoma
In December 2022, the Oklahoma Supreme Court issued its Amendments to the Rules for the Court of Tax Review. The rules were amended, in part, to reflect changes made by HB 3901 to the ad valorem tax appeal process that go into effect January 1, 2023. Pursuant to the amended rules, an appeal on real or personal property valued more than $3,000,000 must be filed with the Court of Tax Review, on a new Complaint for Review form (not yet released by the Supreme Court), within 30 days of the date the Board of Equalization’s order was mailed. Additionally, the Complaint for Review form must have attached: (1) as “Exhibit A” – a file-stamped copy of the Notice of Appeal filed with the county clerk; and (2) as “Exhibit B” – an appendix containing a record of the entire administrative appeal. Taxpayers must strictly comply with these new procedures to avoid having their appeal dismissed.