Castro v. Keyes

SUMMERS, Justice.

In 1987 Oklahoma County underwent mandatory revaluation of real property for ad valorem tax purposes. This case is one of many in which a taxpayer’s protest as to the increased valuation could not, by reason of the sheer number of such protests on file, be reached for action by the County Board of Equalization until after the statutory date of adjournment for that Board. 1 Today we hold that a County Board of Equalization possesses authority to adjudicate a timely filed taxpayer protest even though the decision of the Board occurs after the statutory date for adjournment. It…