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

Okla. Stat. tit. 68, § 2886 (2026)

Illegality for which no appeal provided - Payment -

✓ current as of July 2026
Find cases: SyfertCases citing this section OK-LEGoklegislature.gov JustiaOkla. Stat. CornellLII Search CasesGoogle Scholar

Notice of suit - Investment of protested taxes. 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 and give notice of any lawsuit by such person at the time and in the manner provided by Section 2884 of this title. It shall be the duty of the county treasurer to hold, invest and disburse such taxes only in the manner provided for by Section 2884 of this title. Added by Laws 1988, c. 162, § 86, eff. Jan. 1, 1992. Amended by Laws 1991, c. 158, § 3, eff. Jan. 1, 1992; Laws 2000, c. 157, § 1, eff. July 1, 2000.

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1992–2021 · leading case: In the Matter of the Assessments for Tax Year 2012 of Certain Props., 2021 OK 7, 481 P.3d 883.
Sort: Relevance Newest Treatment
In the Matter of the Assessments for Tax Year 2012 of Certain Props., 2021 OK 7, 481 P.3d 883. · cites it 25× “¶57 Section 2469, a claim of illegality when no appeal was provided, was not amended in 1987, and its renumbered version in the new ad valorem code, 68 O.S. § 2886, did not require the treasurer to invest the protested tax payment and did not provide for payment of interest.”
Oklahoma City Golf & Country Club v. Keyes, 836 P.2d 1282 (Okla. 1992). “The present version of this section is codified at 68 O.S.1991 § 2886. 2 . Section 2461 was repealed by Laws 1988, c.”
Muskogee Fair Haven Manor Phase I, Inc. v. Scott, 1998 OK 26, 957 P.2d 107. “1965 § 2469; 68 O.S.Supp.1988 § 2886. . In United Airlines we expressly recognized that where a taxpayer questions whether its property should be assessed at all, the issue "would more naturally fall under Section 2469 [now § 2886] because no statutory provision sets forth the…”
Muskogee Fair Haven Manor v. Scott, 1998 OK 26, 957 P.2d 107. · cites it 2× “1965 § 2469; 68 O.S.Supp.1988 § 2886. [12] In United Airlines we expressly recognized that where a taxpayer questions whether its property should be assessed at all, the issue "would more naturally fall under Section 2469 [now § 2886] because no statutory provision sets forth…”
Okla. Stat. tit. 68, § 2886(A): 1 case
Muskogee Fair Haven Manor v. Scott, 1998 OK 26, 957 P.2d 107. “1965 § 2469; 68 O.S.Supp.1988 § 2886. [12] In United Airlines we expressly recognized that where a taxpayer questions whether its property should be assessed at all, the issue "would more naturally fall under Section 2469 [now § 2886] because no statutory provision sets forth…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.