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KEYES v. EVEREST

No. 70160.

794 P.2d 1214 (1990)

George C. KEYES, the duly elected assessor of Oklahoma County, Appellant, v. Jean I. EVEREST, Byron J. Gambulos and Patricia P. Gambulos, Habana Inn West, Inc., d/b/a Hilton Inn West, Mildred A. Lundberg, Roy L. Reece, Southwestern Bank & Trust Company, the Oklahoma County Board of Equalization, and Other Named Tax Protestors, Appellees.

Court of Appeals of Oklahoma, Division No. 4.

Rehearing Denied March 12, 1990.

Certiorari Denied July 10, 1990.

Attorney(s) appearing for the Case

Robert H. Macy, Dist. Atty., Marc S. Pate, Asst. Dist. Atty., Oklahoma City, for appellant.

Arnold T. Fleig, John A. Philbin, Speck, Philbin, Fleig, Trudgeon & Lutz, Oklahoma City, for appellee Jean I. Everest.

John Joseph Snider, Fellers, Snider, Blankenship, Bailey & Tippens, Oklahoma City, for appellees Byron J. Gambulos and Patricia P. Gambulos.

William F. Collins, Jr., McClelland, Collins, Bailey, Bailey & Bellingham, Oklahoma City, for appellee Habana Inn West, Inc., d/b/a Hilton Inn West.

Robert H. Warren, Warren, Ricks & Associates, Oklahoma City, for appellees Mildred A. Lundberg and Roy L. Reece.

John C. Gatlin, Jones, White & Gatlin, Oklahoma City, for appellee Southwestern Bank & Trust Co.

William S. Flanagan, Asst. Dist. Atty., El Reno, for appellee Board of Equalization.

Released for Publication by Order of the Court of Appeals of Oklahoma, Division No. 4.

OPINION

STUBBLEFIELD, Judge.

The facts of this case are not in dispute. In 1987, the County Assessor of Oklahoma County completed a county-wide revaluation of the taxable property as required by 68 O.S.Supp. 1989 § 2481.1.1 The revaluation substantially increased the taxable value of...

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