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Abatement of Erroneous Tax Assessment | Midpage
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Oklahoma Administrative Code
Title 710
Chapter 1
Subchapter 5
Part 7
Abatement of Erroneous Tax Assessment
Oklahoma Tax Commission
710:1-5-70
Purpose
710:1-5-71
When an assessment becomes final
710:1-5-72
Request for adjustment or abatement
710:1-5-73
Initial review, determination of abatement request
710:1-5-74
Notification of initial disposition of abatement request; procedure upon denial by Division
710:1-5-75
Docketing of abatement request
710:1-5-76
Presentation of abatement request to Commission
710:1-5-77
"Preponderance of the evidence" and "clearly erroneous" defined; burden of proof for tax abatement purposes
710:1-5-78
No appeal; no stay of collection proceedings as a result of abatement request