Oklahoma Code § 68-2885

Title 68. Revenue And Taxation: Exclusiveness of remedies - Precedence of appeals
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A.  The proceedings before the county assessor, boards of
equalization and appeals therefrom shall be the sole method by which
assessments or equalizations shall be corrected or taxes abated.
Equitable remedies shall be resorted to only where the aggrieved
party has no taxable property within the tax district of which
complaint is made.
B.  Appeals taken from all boards of equalization shall have
precedence in the court to which they are taken.

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