Rule 10 - Orders On Motions To Dismiss, Joint Settlement, And Final DeterminationA. Chief Judge Order of Disposition Prior to Hearing. A taxpayer or protestant may file a motion to dismiss a proceeding brought by the taxpayer or protestant when the motion is filed prior to a hearing on the merits of proceeding. The motion shall state that the complainant [protestant] moves to dismiss the proceeding pursuant to Rule 10(A) of the Rules for the Court of Tax Review. The motion shall contain no language relating to whether the dismissal is, or is not, without prejudice. The Chief Judge shall issue and cause to be filed an Order of Dismissal granting the motion to dismiss pursuant to Rule 10(A) of the Rules for the Court of Tax Review. The order of the Chief Judge shall conclude the proceeding.B. Panel Order on Motion for Joint-Settlement. The parties to a proceeding lawfully brought before the Court of Tax Review may file a motion for a joint- settlement of the proceeding. The motion for joint-settlement may request the Court of Tax Review to confirm, correct, or adjust a valuation or order of the State Board of Equalization or Tax Commission within the Court's jurisdiction. The motion for joint-settlement, if approved, must be approved by a majority of the three-judge panel of the Court. An Order of the panel approving a joint- settlement shall be filed.C. Order on Final Determination of the Proceeding. On final determination of a proceeding the Court of Tax Review shall issue an order approved by a majority of the three-judge panel of the Court. The order on final determination shall be filed with the Clerk of the Court of Tax Review. The order on final determination may not be challenged by a motion for new trial, or motion for rehearing, or reconsideration, or a motion to vacate.Okla. Stat. tit. 68, § 10
Amended by Order of the Oklahoma Supreme Court in In re: Amendments to the Rules for the Oklahoma Court of Tax Review, 1997 OK 85 (S.C.A.D. 97-16, 7/1/1997).