AMENDMENTS TO THE RULES FOR THE OKLAHOMA COURT OF TAX REVIEW

AMENDMENTS TO THE RULES FOR THE OKLAHOMA COURT OF TAX REVIEW
1997 OK 85
Case Number: SCAD-97- 16
Decided: 07/01/1997
Supreme Court of Oklahoma

IN RE: AMENDMENTS TO THE RULES FOR THE OKLAHOMA COURT OF TAX REVIEW.

ORDER

¶1 The Rules for the Oklahoma Court of Tax Review, 68 O.S.Supp.1995 Ch. 1, Art. 28, App. shall be amended as follows:

¶2 Rule 1 is amended to read:

RULE 1. JURISDICTION

The Court of Tax Review is vested with jurisdiction to hear complaints relating to ad valorem taxation and brought by:

1. Railroad and public service corporations as to the valuation of property by the State Board of Equalization. 68 O.S.Supp.1995 § 2881 (as amended by H.B. 1338, eff. July 1, 1997) and 68 O.S.Supp.1996 § 3024 (as amended by H.B. 1338, eff. July 1, 1997).

2. A district attorney, upon direction of the Board of County Commissioners, as to the intra-county or inter-county equalization by the State Board of Equalization. 68 0.S.1991 § 2882 and 68 O.S.Supp.1996 § 3024 (as amended by H.B. 1338, eff. July 1, 1997).

3. A county assessor as to the orders of the Oklahoma Tax Commission relating to non-compliance of the county assessor with the regulations governing the four year revaluation cycle. 68 O.S.1991 § 2883 and 68 O.S.Supp.1996 §§ 2830, 3024.

4. A taxpayer as to illegalities in ad valorem tax levies. 68 O.S.1991 § 3023 and 68 O.S.Supp.1996 § 3024 (as amended by H.B. 1338, eff. July 1, 1997).

5. A taxpayer as to illegalities in the budget for the taxing entities within the county. 68 O.S.1991 § 3023 and 68 O.S.Supp.1996 § 3024 (as amended by H.B. 1338, eff. July 1, 1997).

6. Requests of the Oklahoma Tax Commission for reimbursement of costs resulting from the supervision of the county in the validation of property due to noncompliance with the regulations governing the four-year revaluation cycle. 68 O.S.Supp.1996 § 2830.

 

¶3 Rule 2 is amended to read:

RULE 2. INVOKING JURISDICTION OF THE COURT OF TAX REVIEW

The times within which to file a complaint of the State Board of Equalization or notice of intent to appeal a decision of the Oklahoma Tax Commission as provided by statute is jurisdictional and may not be waived or otherwise extended. The Jurisdiction of the Court of Tax Review shall be invoked by:

 

1. The timely filing with the State Auditor and Inspector of a complaint challenging the legality of the budget for the taxing entities within the county or the legality of the tax levy. 68 O.S.1991 § 3023.

2. The timely filing with the Clerk of the Appellate Courts of a complaint challenging a valuation or equalization order of the State Board of Equalization. 68 O.S.1991 § 2882 and 68 O.S.Supp.1995 § 2881 (as amended by H.B. 1338, eff. July 1, 1997).

3. The timely filing with the Clerk of the Appellate Courts of an intent to appeal a decision of non-compliance. 68 O.S.1991 § 2883.

 

¶4 Rule 3 is amended to read:

RULE 3. PLEADINGS

A. Strict Compliance.

Complaints and notices of intent to appeal shall be in strict compliance with the following:

1. An original and four copies of all pleadings, complaints, protests, notices of intent to appeal, responses and other filings shall be prepared on 8 1/2" x 11" paper only.

2. In all proceedings the complaint, notice, or protest must state the county in which the property which is the subject of the proceeding is located.

3. In all proceedings where the Oklahoma Tax Commission is required by statute to prescribe the form for filing a complaint or notice with the Court of Tax Review a completed copy of the form shall be attached to the complaint or notice filed with the Court of Tax Review.

4. Proceeding pursuant to § 2881: A complaint filed with the Court of Tax Review pursuant to 68 O.S.Supp.1995 § 2881 (as amended by H.B. 1338, eff. July 1, 1997), must comply with Rule 11 Form No. 1. The Complaint must state the year of the ad valorem assessment to be reviewed. The Complaint must have attached as Exhibit A the properly completed form prescribed by the Oklahoma Tax Commission. 68 O.S.Supp.1995 § 2881(A), (as amended by H.B. 1338, eff. July 1, 1997). The Complaint must specify the counties where the property is located. The Complaint must be filed within thirty (30) days of the notice of assessment, and the Complaint must have attached as Exhibit B a copy of the notice. 68 O.S.Supp.1995 § 2881(A), (as amended by H.B. 1338, eff. July 1, 1997). The Complaint shall specify the amount of the assessed valuation protested. Id.

B. Substantial Compliance.

Complaints, protests, and notices of intent to appeal shall be in substantial compliance with the applicable provisions of Title 68 authorizing the filing thereof.

 

¶5 Rule 4 is amended to read:

RULE 4. CLERK OF THE COURT OF TAX REVIEW

The Clerk of the Oklahoma Supreme Court shall serve as the Clerk of the Court of Tax Review. 68 O.S.Supp.1996 § 3024 (as amended by H.B. 1338, eff. July 1, 1997). The entire file relating to a complaint filed with the State Auditor and Inspector shall be transmitted to the Oklahoma Supreme Court Clerk upon the expiration of sixty days from the filing of the budgets and levies. 68 O.S.1991 § 3023(b). All subsequent filings in complaints filed with the State Auditor and Inspector shall be filed with the Clerk of the Appellate Courts. The Clerk of the Court of Tax Review may give notice of pending proceedings using Rule 11, Form No. 2.

 

¶6 Rule 5 is amended to read:

RULE 5. COURT OF TAX REVIEW PANEL

The Chief Justice of the Oklahoma Supreme Court shall assign a case to a judicial administrative district. The presiding judge of the judicial administrative district to which the case is assigned shall appoint a panel of three judges of the district court, who shall determine in what county the case will be heard. 68 O.S.Supp.1996 § 3024 (as amended by H.B. 1338, eff. July 1, 1997). All complaints, protests or notices of intent to appeal, or as many as practical, involving the same county or property in the same county will be assigned to the panel. Unless otherwise designated by the Chief Justice, the senior judge in terms of total years of judicial service shall serve as Chief Judge of the panel. All cases that were assigned to a panel of the Court of Tax Review prior to July 1, 1997 shall remain with the panel assigned for final determination. 68 O.S.Supp.1996 § 3024 (as amended by H.B. 1338, eff. July 1, 1997).

 

¶7 Rule 6 is amended to read:

RULE 6. TIME AND PLACE OF HOLDING COURT AND SCHEDULING CONFERENCE

The Chief Judge shall convene the panel at times as provided by law and at such other necessary times at a location convenient to the judges, parties and counsel. Whenever possible, the panel shall hear matters at issue in all protests involving the same county on the same date. 68 O.S.1991 § 3025. Upon order of the Chief Judge, the Clerk of the Court of Tax Review shall notify the parties of all hearings. Notice of hearings shall be given by mail within a reasonable time prior to the hearing.

In a proceeding upon a complaint regarding valuation of public service corporation property by the State Board of Equalization as authorized by § 2881 of Title 68 a scheduling conference shall be held within twenty (20) days of the date the answer is filed by the State Board of Equalization.

 

¶8 Rule 8 is amended to read:

RULE 8. NON-DISPOSITIVE ORDERS BY THE CHIEF JUDGE

The Chief Judge of the Court of Tax Review Penal shall have the discretion to issue non-dispositive orders including the scheduling of conferences and pre-trial conferences, orders on non-dispositive motions, and orders for the general conduct of the proceedings. Dispositive motions shall be decided by the panel en banc except for a Rule 10(A) Order of Dismissal.

 

¶9 Rule 9 is amended to read:

RULE 9. TRIAL PROCEEDINGS IN WHICH THE STATE BOARD OF EQUALIZATION OR THE OKLAHOMA TAX COMMISSION IS THE RESPONDENT

The State Board of Equalization has the burden of proof of supporting its action which is the subject of the complaint. 68 O.S.Supp.1995 § 2881, (as amended by H.B. 1338, eff. July 1, 1997). The Oklahoma Tax Commission has the burden of proof of supporting its action which is the subject of the appeal. 68 O.S.1991 § 2883. Accordingly, the State Board of Equalization or the Oklahoma Tax Commission must first produce the evidence supporting its action. The complaining party must then produce the evidence in support of the complaint or protest. The parties may then produce rebutting evidence unless the panel, in furtherance of justice, permits the parties to offer further evidence in their original cases.

 

 

¶10 Rule 10 is amended to read:

RULE 10. ORDERS ON MOTIONS TO DISMISS, JOINT SETTLEMENT, AND FINAL DETERMINATION.

A. Chief Judge Order of Disposition Prior to Hearing.

A taxpayer or protestant may file a motion to dismiss a proceeding brought by the taxpayer or protestant when the motion is filed prior to a hearing on the merits of proceeding. The motion shall state that the complainant [protestant] moves to dismiss the proceeding pursuant to Rule 10(A) of the Rules for the Court of Tax Review. The motion shall contain no language relating to whether the dismissal is, or is not, without prejudice. The Chief Judge shall issue and cause to be filed an Order of Dismissal granting the motion to dismiss pursuant to Rule 10(A) of the Rules for the Court of Tax Review. The order of the Chief Judge shall conclude the proceeding.

B. Panel Order on Motion for Joint-Settlement.

The parties to a proceeding lawfully brought before the Court of Tax Review may file a motion for a joint-settlement of the proceeding. The motion for joint-settlement may request the Court of Tax Review to confirm, correct, or adjust a valuation or order of the State Board of Equalization or Tax Commission within the Court's jurisdiction. The motion for joint-settlement, if approved, must be approved by a majority of the three-judge panel of the Court. An Order of the panel approving a joint-settlement shall be filed.

On final determination of a proceeding the Court of Tax Review shall issue an order approved by a majority of the three-judge panel of the Court. The order on final determination shall be filed with the Clerk of the Court of Tax Review. The order on final determination may not be challenged by a motion for new trial, or motion for rehearing, or reconsideration, or a motion to vacate.

 

¶11 Rule 11 is amended to read:

RULE 11. FORMS.

Form No. 1 - Taxpayer complaint pursuant to 68 O.S.Supp.1995 § 2881, (as amended by H.B. 1338, eff. July 1, 1997).

Form No. 2 - Notice by Clerk of the Court of Tax Review.

(Rule 11, Form No. 1)

IN THE COURT OF TAX REVIEW OF THE STATE OF OKLAHOMA

Complainant,

v.

OKLAHOMA STATE BOARD OF EQUALIZATION

Respondent.

 

 

 

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) No.

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)

COMPLAINT FOR REVIEW OF AD VALOREM

ASSESSMENT FOR

(YEAR)

The complainant taxpayer, , for its Complaint for Review of its ad valorem property assessment states as follows:

1. Attached hereto as Exhibit A is the properly completed form specified by the Oklahoma Tax Commission for filing a complaint pursuant to 68 O.S.Supp.1995 § 2881.

2. The property assessed in this case is located in the following congressional districts of the State of Oklahoma: .

3. Attached as Exhibit B is a copy of the notice of ad valorem assessment mailed to the taxpayer.

4. The property assessed in this case is located in the following counties of the State of Oklahoma: .

5. The amount of the assessed valuation protested:

Complainant shall specify grievances and pertinent facts in relation thereto in ordinary and concise language in such a manner to enable a person of common understanding to know what is intended. The Complainant shall specify the grounds for the protest. The Complainant shall make these allegations in subsequently numbered paragraphs herein using as many paragraphs and pages as are necessary to present the allegations in concise language.

6.

 

 

 

 

 

 

 

 

 

 

 

 

SERVICE BY COUNSEL

DATE: ___________________________, 19 . Signature: ________________________________

(Signature of Attorney)

Attorney for (Complainant)

OBA No.: ________________________________

Firm: ____________________________________

Address: _________________________________

_________________________________________

_________________________________________

Telephone: _______________________________

CERTIFICATE OF SERVICE

I, , hereby certify that in addition to filing the original Complaint for Review of Ad Valorem Assessment for _________ with the Clerk of the Court of Tax Review copies of the foregoing Complaint were mailed by first class mail, postage prepaid, this ___ day of _________ 199__, to the Secretary of the State Board of Equalization, Oklahoma Attorney General, and General Counsel of the Oklahoma Tax Commission at the following addresses:

____________________________________

(Name of Secretary of State Bd. of Equalization)

Secretary, State Board of Equalization

____________________________________

____________________________________

_____________________________________

(Name of General Counsel, Oklahoma Tax Commission)

General Counsel, Oklahoma Tax Commission

_____________________________________

_____________________________________

_____________________________________

(Name of Oklahoma Attorney General)

Attorney General, State of Oklahoma

______________________________

______________________________

(Rule 11, Form No. 2)

IN THE COURT OF TAX REVIEW OF THE STATE OF OKLAHOMA

 

NOTICE OF FILING PROTEST

 

On the _____ day of __________, 19___, the attached protest was filed with the Court of Tax Review of the State of Oklahoma. It was given case number:

__________________ . Any filings and correspondence concerning this matter should be addressed to:

Court of Tax Review

c/o Clerk of the Supreme Court

P.O. Box 53126

Oklahoma City, OK 73152

or

Court of Tax Review

c/o Clerk of the Supreme Court

Room B-2, State Capitol Bldg.

2300 N. Lincoln

Oklahoma City, OK 73105

 

DATED THIS _______ day of ___________________, 19____.

James W. Patterson, Clerk

Court of Tax Review

 

By: _______________________________.

¶12 These amendments to the Rules for the Court of Tax Review shall be effective July 1, 1997.

¶13 DONE BY ORDER OF THE SUPREME COURT IN CONFERENCE THIS 26TH DAY OF MAY, 1997.

CHIEF JUSTICE

¶14 KAUGER, C.J., SUMMERS, V.C..J., HODGES, LAVENDER, SIMMS, HARGRAVE, WILSON, WATT, JJ. - Concur

¶15 OPALA, J. - Not Participating