Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 5 - Practice and Procedure
Part 7 - ABATEMENT OF ERRONEOUS TAX ASSESSMENT
Section 710:1-5-77 - "Preponderance of the evidence" and "clearly erroneous" defined; burden of proof for tax abatement purposes

(a) In order to have the assessment adjusted or abated, the taxpayer must demonstrate, by a preponderance of the evidence, that the assessment or some portion thereof is clearly erroneous.

(b) For purposes of Section 221(e) of Title 68 of the Oklahoma Statutes and Part 7 of this Subchapter, "preponderance of the evidence" means the evidence which is of greater weight or more convincing than the evidence which is offered in opposition to it; evidence which as a whole shows that the fact sought to be proved is more probable than not.

(c) For purposes of Section 221(e) of Title 68 of the Oklahoma Statutes and Part 7 of this Subchapter, "clearly erroneous" means unsupported by substantial evidence; contrary to clear weight of evidence or induced by erroneous view of the law.

(d) In order to sustain the burden of demonstrating that the assessment or some portion thereof is clearly erroneous, taxpayer must show evidence that the assessment deviates from the law and is therefore invalid or is unsupported by the evidence, or both.