protests. A. On or before the first day of June each year, the county assessor of each county shall prepare and mail to each school district and recipient tax jurisdiction a report listing protests filed by taxpayers pursuant to subsection F of Section 2876 of Title 68 of the Oklahoma Statutes which concern a fair cash value of personal property as determined by the county assessor that exceeds Three Million Dollars ($3,000,000.00). The report shall be sent, in writing, to the treasurer or chief financial officer of each school district and each recipient tax jurisdiction of ad valorem tax revenue. At the county assessor's discretion, in lieu of regular mail, the county assessor may instead send the report to a school district or recipient tax jurisdiction by electronic mail provided the treasurer or chief financial officer of the school district or recipient tax jurisdiction has submitted a written request to receive such reports by electronic mail instead of by regular mail. B. The report required in subsection A of this section shall include the following information: 1. A list of the protests filed with the county assessor at the time of the report; 2. The value under protest for each of the protests filed with the county assessor at the time of the report; and 3. The estimated amount under protest that would otherwise be apportioned to the taxing jurisdiction.
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