Fillable Form Otc 974 - County Assessor Informal Protest

County Assessor Informal Protest - Page 2

68 O.S. Section 2876 as Amended 2014

Increase in Valuation - Notice - Complaints and Hearing.

A. If the county assessor shall increase the valuation of any property above that returned by the taxpayer, or in the

case of real property increase the valuation over the assessment from the preceding year, or pursuant to the requirements

of law if the assessor has added property not listed by the taxpayer, the county assessor shall notify in writing the person

in whose name any such property is listed, giving the amount of such valuation as increased or valuation of property so

added.

B. The notice required by this section shall, for cases in which the valuation of real property has increased, include

the fair cash value of the property as used in determining the assessment for the preceding and current year, the taxable

value for the preceding and current year, if different than the fair cash value, and the assessment percentage for the pre-

ceding and current year.

C. The notice required by this section may be mailed or delivered to the last-known address of the person affected or

to the person in charge of or in possession of the property and shall clearly be marked with the date upon which the notice

was prepared. Any notice dated as required by this section shall be mailed or delivered within one (1) working day of such

date. The notice shall describe the property with sufficient accuracy to notify the taxpayer as to the property included,

together with the assessed value of the property. Duplicate copies of the notice, showing the date of issuance and mailing

or delivery, shall be kept in the office of the county assessor. Such record shall be prima facie evidence as to the fact of

notice having been given as required by this section.

D. The taxpayer shall have thirty (30) days from the date the notice was mailed or in the event that notice was deliv-

ered from the date of delivery in which to file a written complaint with the county assessor specifying objections to action

taken by the county assessor; provided, in the case of a scrivener’s error or other admitted error on the part of the county

assessor, the assessor may make corrections to a valuation at any time, notwithstanding the thirty-day period specified in

this subsection. The complaint shall set out the pertinent facts in relation to the matter contained in the notice in ordinary

and concise language and in such manner as to enable a person of common understanding to know what is intended. The

complaint shall be made upon a form prescribed by the Oklahoma Tax Commission.

E. A taxpayer may file a complaint if the valuation of property has not increased or decreased from the previous year

if the complaint is filed on or before the first Monday in May. Such complaint shall be made upon a form prescribed by the

Oklahoma Tax Commission.

F. The county assessor shall schedule an informal hearing with the taxpayer to hear the protest as to the disputed

valuation or addition of omitted property. The informal hearing may be held in person or may be held telephonically, if

requested by the taxpayer. A taxpayer that is unable to participate in a scheduled informal hearing, either in person or tele-

phonically, shall be given at least two additional opportunities to participate on one of two alternative dates provided by the

county assessor, each on a different day of the week, before the county assessor or an authorized representative of the

county assessor. The assessor shall take final action upon the matter disputed within five (5) working days of the date of

the informal hearing and shall mail or deliver notice of final action to the taxpayer. The notice of final action shall clearly be

marked with the date upon which the notice was prepared. Such notice shall be mailed or delivered within one (1) working

day of such date. Within ten (10) working days of the date the notice is mailed or delivered, the taxpayer may file an ap-

peal with the county board of equalization. For purposes of this section, “working days” shall mean Monday through Friday

and shall exclude Saturday and Sunday and any legal holidays. The appeal shall be made upon a form prescribed by

the Oklahoma Tax Commission. One copy of the form shall be mailed or delivered to the county assessor and one copy

shall be mailed or delivered to the county board of equalization. On receipt of the notice of an appeal to the county board

of equalization by the taxpayer, the county assessor shall provide the county board of equalization with all information

submitted by the taxpayer, data supporting the disputed valuation and a written explanation of the results of the informal

hearing.

Form Otc 974 - County Assessor Informal Protest - 2016 Page 2

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