<p>Oklahoma Supreme Court Holds Ad Valorem Taxes Not Required to be Paid for Appeal</p>

Oklahoma Supreme Court Holds Ad Valorem Taxes Not Required to be Paid for Appeal

Oklahoma Supreme Court

The Oklahoma Supreme Court held that the company was not required to have paid a county’s ad valorem tax on electronic gaming equipment in order to appeal the assessment of ad valorem taxes, finding that statute requiring appeals to be dismissed if taxes have not been paid only applied to appeals from boards of equalization and not appeals from boards of tax roll corrections.

<p>The Oklahoma Supreme Court held that the company was not required to have paid a county’s ad valorem tax on electronic gaming equipment in order to appeal the assessment of ad valorem taxes, finding that statute requiring appeals to be dismissed if taxes have not been paid only applied to appeals from boards of equalization and not appeals from boards of tax roll corrections.</p>