MATTER OF PROTESTS OF SOUTHWESTERN BELL TEL. CO.

No. 64844.

727 P.2d 108 (1986)

In the Matter of the PROTESTS OF SOUTHWESTERN BELL TELEPHONE COMPANY, Oklahoma Natural Gas Company, and Oklahoma Gas and Electric Company Alleging Illegal Sinking Fund Levies of Fiscal Years 1984 and 1985 of the City of Muskogee. SOUTHWESTERN BELL TELEPHONE COMPANY, Oklahoma Natural Gas Company and Oklahoma Gas and Electric Company, Appellees, v. The MUSKOGEE COUNTY EXCISE BOARD, and the City of Muskogee, a municipal corporation, Appellants.

Court of Appeals of Oklahoma, Division Nos. 2 and 4.

October 7, 1986.


Attorney(s) appearing for the Case

George M. Makohin, Oklahoma City, for appellee Southwestern Bell.

Sheppard F. Miers, Jr., Huffman, Arrington, Kihle, Gaberino & Dunn, Tulsa, for appellee Oklahoma Natural Gas.

Robert D. Stewart, Jr., Oklahoma City, for appellee Oklahoma Gas & Elec.

Steve Cousparis, City Atty., Muskogee, for appellant City of Muskogee.

Diane Pedicord, Oklahoma City, for amicus curiae Oklahoma Municipal League.


Released for Publication by Order of the Court of Appeals of Oklahoma, Division Nos. 2 and 4.

REIF, Presiding Judge.

This appeal was placed on the Accelerated Docket for early disposition. Oral argument was waived and the case decided in conference.

Three Taxpayer Utilities protested an ad valorem tax levy by the Muskogee County Excise Board for the 1984-85 sinking fund of the City of Muskogee. They filed their protests on November 26, 1984, following...

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