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

Summary

The Court affirmed dismissal of Terral Telephone Company's protest because the company did not timely file the written complaint required to invoke the Court of Tax Review's jurisdiction. The court held that the statutory twenty-day period runs from the preparation date marked on the assessment notice, and that the later filing of a required complaint could not cure the jurisdictional defect. The court also held that the conflicting thirty-day period in the court rule could not displace the statute.