INDEPENDENT SCHOOL DIST. NO. 9 v. GLASS

No. 53634.

639 P.2d 1233 (1982)

INDEPENDENT SCHOOL DISTRICT NO. 9 OF TULSA COUNTY, Oklahoma, a public body corporate, Appellant, v. Wilson GLASS, in his capacity as County Assessor of Tulsa County, Oklahoma, and as a member of the Board of Tax Roll Corrections; Richard Warner, in his capacity as Chairman of the Tulsa County Board of Tax Roll Corrections; Terry Young, in his capacity as Chairman of the Board of Tulsa County Commissioners and as Chairman of the Tulsa County Board of Tax Roll Corrections; John Cantrell, in his capacity as Tulsa County Treasurer; and Anita Nesbitt, in her capacity as Tulsa County Clerk, Appellees, and Ford Motor Company, Tulsa Junior College, the Board of County Commissioners of Tulsa County, Oklahoma, the Board of County Commissioners of Tulsa County, Oklahoma, on Behalf of the Tulsa City-County Health Department, the Board of County Commissioners of Tulsa County, Oklahoma, on Behalf of the Tulsa City-County Library, and the City of Tulsa, Appellee and Appellant Intervenors.

Supreme Court of Oklahoma.

January 12, 1982.


Attorney(s) appearing for the Case

Rosenstein, Fist & Ringold by J. Douglas Mann, Tulsa, for appellant.

Dyer, Powers, Marsh, Turner & Armstrong by Thomas G. Marsh, Tulsa, for appellees and cross appellants, Ford Motor Co. and Wilson Glass, Tulsa County Assessor.


HODGES, Justice.

The question presented is whether Ford Motor Company (Ford), appellee and appellant intervenor, was the recipient of an erroneous tax refund based on a "freeport exemption," pursuant to the Okla.Const.art. 10, § 6A.1 Independent School District No. 9 of Tulsa County, Oklahoma (District) seeks to enjoin the refund.

Ford...

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