Okla. Stat. » Title 68 — REVENUE AND TAXATION
Oklahoma Statutes

Okla. Stat. tit. 68, § 2469 (2026)

Repealed by Laws 1988, c. 162, § 165, eff. January 1,

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1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Notes of Decisions
Cited in 15 cases (1 in the last 5 years), 1973–2021 · leading case: In the Matter of the Assessments for Tax Year 2012 of Certain Props., 2021 OK 7, 481 P.3d 883.
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In the Matter of the Assessments for Tax Year 2012 of Certain Props., 2021 OK 7, 481 P.3d 883. · cites it 25× “The ad valorem tax protest procedure in effect and applied was the 1981 version of 68 O.S. § 2469, a remedy for an allegation of illegality when no appeal was provided.”
Whig Syndicate, Inc. v. Keyes, 836 P.2d 1283 (Okla. 1992). · cites it 3× “2d 1032 (1990), we discussed the three statutory remedies for a taxpayer attacking ad valorem tax assessments: (1) complaint with the Board of Equalization, (2) complaint with the Board of Tax Roll Corrections, and (3) suit in the District Court under 68 O.S.1981 § 2469. Id. 780…”
Adair v. Clay, 780 P.2d 650 (Okla. 1989). · cites it 5× “68 O.S. § 2469 states: "In all cases where the illegality of the tax is alleged to arise by reason of some action from which the laws provide no appeal, the aggrieved person shall pay the full amount of the taxes at the time and in the manner provided by law, and shall give…”
Bison Nitrogen Prods. Co. v. Lucas, 738 P.2d 147 (Okla. 1987). · cites it 2× “Appellants, Oklahoma Nitrogen Company and Bison Nitrogen Company, brought actions below pursuant to 68 O.S.Supp. 1965, § 2469, to obtain refunds of ad valo-rem taxes paid under protest for taxes assessed on real and personal property for 1980 and 1981.”
Cantrell v. Sanders, 610 P.2d 227 (Okla. 1980). “They filed their actions under 68 O.S.1971 § 2469, which provides for a direct suit for refund “[i]n all cases where the illegality of the tax is alleged to arise by reason of some action from which the laws provide no appeal.”
Oklahoma City Golf & Country Club v. Keyes, 836 P.2d 1282 (Okla. 1992). · cites it 2× “(3) They also argue that the taxpayer did not correctly invoke the jurisdiction of the district court under 68 O.S.1981 § 2469. 1 Section 2469 provides a remedy “In all cases where the illegality of the tax is alleged to arise by reason of some action from which the laws provide…”
Bd. of Educ. v. Hensley, 665 P.2d 327 (Okla. Civ. App. 1983). “" (emphasis added) Title 68 O.S.1971 § 2469, provides: “In all cases where the illegality of the tax is alleged to arise by reason of some action from which the laws provide no appeal, the aggrieved person shall pay the full amount of the taxes at the time and in the manner…”
Bunte Candies, Inc. v. Cartwright, 508 F. Supp. 229 (W.D. Okla. 1981). “68 O.S.1971 § 2469. Suits of this type also are given statutory precedence over other matters on the court’s docket.”
Leyh v. Glass, 508 P.2d 259 (Okla. 1973). “He then filed an action in the Tulsa County District Court pursuant to 68 O.S.1971 § 2469. In this action he requested the court to hold that the additional assessment for the years 1966-1969 was null and void, and to grant him a refund of the $5,280.”
Muskogee Fair Haven Manor Phase I, Inc. v. Scott, 1998 OK 26, 957 P.2d 107. “50; 68 O.S.Supp.1965 § 2469; 68 O.S.Supp.1988 § 2886.”
George L. Verity Mgmt. Dev. Corp. v. Keyes, 836 P.2d 1279 (Okla. 1992). · cites it 2× “2 There the case was dismissed on Motion for Summary Judgment, the court holding (1) that the Board of Equalization had no authority to continue meeting after delivery of the certified tax rolls to the Oklahoma County Treasurer on October 1, 1987, and (2) that *1281 the taxpayer…”
Oklahoma Nitrogen Co. v. Lucas, 655 P.2d 1031 (Okla. 1982). “1971 § 2479 or is limited to an action under 68 O.S.1965 § 2469? Under the facts of this case we affirm the court below and hold that appellant must bring its action under § 2469.”
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