The Hat of Tax Review

Article excerpt

Of the many hats Oklahoma district court judges are required to wear, perhaps one of the most unique is that of a judge of the Court of Tax Review.

The Court of Tax Review hears cases regarding valuation of public service corporation property, complaints regarding actions of the State Board of Equalization and matters from county assessors' valuation of taxable property.

But perhaps more unusual is the manner in which cases are brought before the Court of Tax Review. Each case before the Court of Tax Review is assigned to a judicial administrative district by the chief justice of the Supreme Court. Then, the presiding judge of the administrative district appoints a panel of three district judges to hear the case.

In judicial districts encompassing more than one county, the first duty of the Court of Tax Review panel is to determine the appropriate county for the hearing. Thereafter, a majority of the three-judge panel must render a decision in accordance with applicable law, as well as Supreme Court rules established for tax review cases. …


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