Okla. Stat. » Title 11 — CITIES AND TOWNS
Oklahoma Statutes

Okla. Stat. tit. 11, § 17-210 (2026)

Protests - Failure to protest - Examination of filed

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budget. Within fifteen (15) days after the filing of any municipal budget with the State Auditor and Inspector, any taxpayer may file protests against any levy of ad valorem taxes for creating sinking funds in the manner provided by this section and Sections 24104 through 24111 of Title 68 of the Oklahoma Statutes. The fifteen-day protest period begins upon the date the budget is received in the Office of the State Auditor and Inspector. After receipt of a taxpayer protest, the State Auditor and Inspector shall transmit by certified mail one copy of each protest to the municipal clerk, and one copy of each protest to the county treasurer and the excise board of each county in which the municipality is located. The taxpayer shall specify the grounds upon which the protest is based. Any protest filed by any taxpayer shall inure to the benefit of all taxpayers. Provided, the provisions of this section shall not delay any budget expenditures of a municipality if the amount of revenue from the ad valorem tax levy which is deposited in the municipal general fund is less than five percent (5%) of the total revenue accruing to the municipal general fund during the prior fiscal year. If no protest is filed by any taxpayer within the fifteen-day period, the budget and any appropriations thereof shall be deemed legal and final until amended by the governing body or the county excise board as authorized by law. Taxpayers shall have the right at all reasonable times to examine the budget on file with the municipal clerk or the State Auditor and Inspector for the purpose of filing protests in accordance with this section and Sections 24104 through 24111 of Title 68. Laws 1979, c. 111, § 10, eff. Oct. 1, 1979; Laws 1980, c. 226, § 3, emerg. eff. May 27, 1980; Laws 1991, c. 124, § 8, eff. July 1, 1991.

Notes of Decisions
Cited in 2 cases, 1991–1991 · leading case: State ex rel. Trimble v. City of Moore, 818 P.2d 889 (Okla. 1991).
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State ex rel. Trimble v. City of Moore, 818 P.2d 889 (Okla. 1991). · cites it 2× “” 54 Even if there was an infirmity, the expenditure became validated under the provisions of 11 O.S.1981 § 17-210 55 upon a taxpayer’s failure to file a protest within *900 the statutory period.”
Gooch v. City of Del City, 833 P.2d 1259 (Okla. Civ. App. 1991). “When the Legislature allowed taxpayers to protest “any alleged illegality” in a municipal budget in adopting 11 O.S.1979 § 17-210, it may have intended such protests be heard by the Court of Tax Review.”
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