UPDATED December 2020
Oklahoma’s Payment Under Protest Deadline and the Limited Exception
Pursuant to 68 O.S. § 2884, if a taxpayer has an appeal pending, the taxes must be paid in full under written notice of protest by December 31st. If the taxpayer does not pay the protested taxes in full under written notice by this date, the appeal is subject to dismissal.
However, a recent Oklahoma Supreme Court case holds that payment under written notice of protest by December 31st is not necessary in cases filed before the Board of Tax Roll Corrections that are later appealed to the District Court. See Video Gaming Technologies Inc. v. Tulsa County Board of Tax Roll Corrections, 2019 OK 84, 455 P.3d 918.
This can be a complicated issue. Contact your tax attorneys should you have any questions.
Mitchell T. Holliman
Elias, Books, Brown & Nelson, P.C.
American Property Tax Counsel (APTC)