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HOME-STAKE PRODUCTION CO. v. BOARD OF EQUALIZATION

No. 41467.

416 P.2d 917 (1966)

HOME-STAKE PRODUCTION COMPANY, a corporation, Plaintiff in Error, v. BOARD OF EQUALIZATION OF SEMINOLE COUNTY, Oklahoma, Defendant in Error.

Supreme Court of Oklahoma.

Rehearing Denied July 19, 1966.

Application for Leave to File Second Petition for Rehearing Denied August 2, 1966.

Attorney(s) appearing for the Case

Thomas A. Landrith, Jr., Tulsa, for plaintiff in error.

Albert D. Lynn, E.J. Armstrong, R.O. Ingle, Oklahoma City, for Oklahoma Tax Commission.

Frank H. Seay, County Atty., Bill Biggers, Asst. County Atty., for Board of Equalization, Seminole County, defendant in error.

IRWIN, Justice.

Protestant, Home-Stake Production Company, has appealed from a judgment of the district court, affirming a judgment of the Seminole County Equalization Board assessing taxes upon protestant's personal property located within that county.

Protestant is engaged in the business of production of crude oil by secondary recovery, accomplished by waterflood development. For the taxable year 1963 protestant...

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