BISON NITROGEN PRODUCTS CO. v. LUCAS

Nos. 57477, 59102, and 59103.

738 P.2d 147 (1987)

BISON NITROGEN PRODUCTS CO., Appellant, v. Tom LUCAS, Treasurer of Woodward County, State of Oklahoma; and J.L. Cory, Assessor of Woodward County, State of Oklahoma, Appellees. OKLAHOMA NITROGEN CO., and Bison Nitrogen Products Co., Appellants, v. Mary Jane HENSLEY, Treasurer, and Darlene B. Lewis, Assessor Woodward County, State of Oklahoma, Appellees.

Supreme Court of Oklahoma.

June 2, 1987.


Attorney(s) appearing for the Case

Conner, Winters, Ballaine, Barry & McGowen, J. Denny Moffatt, Tulsa, for appellants.

Tom Gruber, Dist. Atty., Dwight R. Smith, Asst. Dist. Atty., Woodward, for appellees-Hensley and Lewis.


SIMMS, Justice:

These consolidated actions challenge the scheme of ad valorem tax assessment of personal property in Woodward County. Under this scheme used by the County Assessor, assessment ratios varying from 15% to 27% of value were applied to various items of personal property. The essence of appellants' position on appeal is that this application of different rates of taxation to personal property, with its resulting...

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