SIZEMORE v. CLEVELAND COUNTY ASSESSOR

No. 59229.

690 P.2d 1054 (1984)

Lawrence E. SIZEMORE and Louise Sizemore, Appellants, v. CLEVELAND COUNTY ASSESSOR and Cleveland County Board of Equalization, Appellees.

Supreme Court of Oklahoma.

November 13, 1984.


Attorney(s) appearing for the Case

Larry Sizemore, Inc. P.C., Oklahoma City, for appellants.

J. Tully McCoy, Dist. Atty. for the 21st Judicial District, Norman, for appellees.


KAUGER, Justice.

The dispositive question presented is whether a partially constructed office building may be classified, and ad valorem taxes assessed at the rate of its intended use, as an improvement to real property even if a certificate of occupancy has not been issued by the city where the property is located. We answer in the affirmative.

The appellants, Lawrence E. and Louise M. Sizemore, owned a building...

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