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SOUTHWESTERN BELL TEL. CO. v. OKLAHOMA COUNTY EXCISE BD

Nos. 54893, 54913.

618 P.2d 915 (1980)

In the Matter of the Protests of SOUTHWESTERN BELL TELEPHONE COMPANY and Mustang Fuel Corporation alleging illegal sinking fund levies of fiscal year 1979-80 budgets of the City of Oklahoma City and the City of Lawton, Appellees (Protestants Below), v. OKLAHOMA COUNTY EXCISE BOARD, and Comanche County Excise Board, Appellees (Respondents Below). The CITY OF OKLAHOMA CITY, a municipal corporation, and the City of Lawton, a municipal corporation, Appellants (Intervenors Below). Board of Trustees of the Employee Retirement System of the City of Oklahoma City, a Public Board, Petitioner, v. SOUTHWESTERN BELL TELEPHONE COMPANY, a Missouri Corporation, Mustang Fuel Corporation, an Oklahoma Corporation, Oklahoma County Excise Board, a statutory board, the City of Oklahoma City, a municipal corporation, and the State Insurance Fund, a statutory fund, Respondents.

Supreme Court of Oklahoma.

Rehearing Dismissed October 27, 1980.

Attorney(s) appearing for the Case

William J. Free, Mary R. Whitten, Oklahoma City, for appellee-respondent, Southwestern Bell Tel. Co.

James E. Kifer, Oklahoma City, for appellee-respondent, Mustang Fuel Corp.

Andrew M. Coats, Dist. Atty., and James P. Laurence, Asst. Dist. Atty., Oklahoma City, for appellee-respondent, Oklahoma County Excise Bd.

Robert G. Perrine, Asst. Dist. Atty., Lawton, for appellee-respondent, Comanche County Excise Bd.

Walter M. Powell, Municipal Counselor, Diana L. Davis, Asst. Municipal Counselor, Oklahoma City, for appellant-intervenor, City of Oklahoma City.

Russell D. Bennett, City Atty., Lawton, for appellant-intervenor, City of Lawton.

Robert J. Turner, Oklahoma City, for petitioner, Bd. of Trustees of Emp. Retirement System of City of Oklahoma City.

Sam Hill, Fred Nicholas, Jr., Richard G. Mason, Oklahoma City, for respondent, State Ins. Fund.

Lynn C. Rogers, Asst. Gen. Counsel, Norman, amicus curiae, Oklahoma Ass'n of Municipal Attys.

DOOLIN, Justice:

We are called upon to determine the legality of certain sinking fund levies levied by the cities of Oklahoma City and Lawton for the fiscal year 1979-80 budgets. A determination of that question requires an interpretation of portions of 85 O.S.Supp. 1977, § 149, 62 O.S. 1971, § 362, and Article 10, Section 26, of the Oklahoma Constitution. The controversy over the legality of the sinking fund levies...

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