Oklahoma Code § 68-3026

Title 68. Revenue And Taxation: Decision - Correction of appropriations and tax roll -
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Representation of counties - Pleading.
The Court of Tax Review shall hear and determine all protests
submitted to it and its decision shall be in writing and filed with
the State Auditor and Inspector whose duty it shall be, if no appeal
be taken as hereinafter provided, to transmit a copy of such
decision to the county clerk, county assessor, and county treasurer,
and to the protestant or his attorney of record, and it shall
thereupon be the duty of the county clerk to correct the
appropriations accordingly, and the duty of the county assessor to
so correct the tax rolls if the same have not been turned over to
the county treasurer.  The district attorney, assisted by the
Attorney General at the request of the district attorney, shall
represent his county and the municipal subdivisions thereof at the
hearing of any protest before said Court of Tax Review, and each
county shall pay all necessary expenses of its district attorney in
attending any such hearings.  No pleadings by the county shall be
required and the cause shall be deemed at issue upon the filing of
such protest.
Laws 1965, c. 501, § 2; Laws 1979, c. 30, § 44, emerg. eff. April 6,
1979; Laws 1988, c. 162, § 155, eff. Jan. 1, 1992. Renumbered from §
24106 by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992, and by Laws
1991, c. 249, § 3, eff. Jan. 1, 1992.

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