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BD. OF EDUCATION, WOODWARD PUB. SCHOOLS v. HENSLEY

No. 58037.

665 P.2d 327 (1983)

BOARD OF EDUCATION, WOODWARD PUBLIC SCHOOLS, INDEPENDENT SCHOOL DISTRICT NO. 1, WOODWARD COUNTY, Oklahoma; Board of Education, Mooreland Public Schools, Independent School District No. 2, Woodward County, Oklahoma, Appellees. v. Mary Jane HENSLEY, Treasurer of the County of Woodward, State of Oklahoma, Appellant.

Court of Appeals of Oklahoma, Division No. 4.

Released for Publication June 17, 1983.

Attorney(s) appearing for the Case

Tom Hieronymus and Duke Halley Hieronymous, Hodgden, Halley & Meyer Woodward, for appellees, Woodward Public Schools and Mooreland Public Schools, Woodward County.

L. Jack Barton, Dist. Atty., Crieg Rittenhouse, Asst. Dist. Atty., Woodward, for appellant, Mary Jane Hensley, County Treasurer of Woodward County.

Robert H. Macy, Dist. Atty., Jimanne Harris Mays, Asst. Dist. Atty., Oklahoma City, for amicus curiae, Joe B. Barnes, County Treasurer of Oklahoma County.

David L. Fist, J. Douglas Mann and John G. Moyer, Rosenstein, Fist & Ringold, Tulsa, for amici curiae, Independent School Districts Nos. 1, 2, 3, 5, 9 and 11 of Tulsa County.

Released for Publication by Order of the Court of Appeals June 17, 1983.

STUBBLEFIELD, Judge.

This case requires the interpretation of various statutes dealing with ad valorem taxes paid under protest and the distribution of interest earned on such funds pending the determination of such protest.

I

On April 1, 1980, Oklahoma Nitrogen Company paid to the County Treasurer of Woodward County ad valorem...

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