Terral Telephone Co. v. Oklahoma State Bd. of Equalization

Summary

The Oklahoma Supreme Court affirmed the Court of Tax Review’s dismissal of Terral Telephone Company’s protest, holding that the company failed to file a timely complaint in the required form and therefore the Court of Tax Review lacked subject‑matter jurisdiction. The Court applied the strict‑compliance requirement of Rule 2(RCTR) and the twenty‑day filing deadline of 68 O.S. § 2881.