STATE EX REL. BD. OF TAX, ETC. v. MACK TRUCK SALES OF TULSA

No. 53997.

620 P.2d 388 (1980)

STATE of Oklahoma ex rel. BOARD OF TAX ROLL CORRECTIONS OF TULSA COUNTY, Oklahoma, By and Through Cheryl Clay, Assessor of Tulsa County, Oklahoma, Appellant, v. MACK TRUCK SALES OF TULSA, INC., An Oklahoma Corporation, Appellee.

Supreme Court of Oklahoma.

November 25, 1980.


Attorney(s) appearing for the Case

S.M. Fallis, Jr., Dist. Atty., John F. Reif, Asst. Dist. Atty., Tulsa, for appellant.

Philip J. Eller and Donald L. Detrich, Eller & Detrich, Inc., Tulsa, and Deryl L. Gotcher, Jones, Givens, Brett, Gotcher, Doyle & Bogan, Inc., Tulsa, for appellee.

Thomas G. Marsh and Loyal J. Roach, Dyer, Powers, Marsh, Turner, Armstrong & Roach, Tulsa, for amicus curiae.


DOOLIN, Justice.

This case deals with the interpretation of an ad valorem tax statute. Mack Truck Sales of Tulsa, Inc. [Taxpayer] filed a Complaint of Erroneous Assessment with the Board of Tax Roll Corrections of Tulsa County on July 17, 1978. The taxpayer alleged there had been an error in the assessment of its personal property for 1976.

Taxpayer, without protesting its 1976 assessment to the Assessor, Equalization...

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