Keyes v. Everest

OPINION

STUBBLEFIELD, Judge.

The facts of this case are not in dispute. In 1987, the County Assessor of Oklahoma County completed a county-wide revaluation of the taxable property as required by 68 O.S.Supp.1989 § 2481.1.1 The revaluation substantially increased the taxable value of most property. The notices of change in assessed value, statutorily required to be given taxpayers, were mailed by Assessor primarily in the months of April and May. Predictably, there followed numerous phone calls, letters and personal appearances by taxpayers complaining of excessive and erroneous assessment.

Faced…