SECTION 240:10-11-12. Timeliness of filing - jurisdiction


Latest version.
  •   Each protest must be filed with the Board within the time limit set out in the determination letter which is the subject of the appeal. If the appeal is filed untimely without good cause, the determination will be final and binding, and the Assessment Board will be without jurisdiction to hear the appeal.
[Source: Added at 14 Ok Reg 2905, eff 7-11-97; Amended at 31 Ok Reg 1239, eff 9-12-14]