UNITED AIRLINES, INC v. STATE BD. OF EQUALIZATION

No. 68047.

789 P.2d 1305 (1990)

UNITED AIRLINES, INC., a Delaware corporation, and Transworld Airlines, Inc., a Delaware corporation, Appellees, v. The STATE BOARD OF EQUALIZATION, Joe B. Barnes, County Treasurer for Oklahoma County, John F. Cantreel, County Treasurer for Tulsa County, and Rosemary Bainbridge, County Treasurer for Comanche County, Defendant, and Oklahoma Tax Commission, Appellant.

Supreme Court of Oklahoma.

March 27, 1990.


Attorney(s) appearing for the Case

Joe Mark ElKouri, Gen. Counsel, Douglas F. Price, Oklahoma City, for appellant.

Clyde A. Muchmore, Laurence J. Whalen, Harvey D. Ellis, Jr., Crowe & Dunlevy, Oklahoma City, for appellees.


SIMMS, Justice:

This appeal of a declaratory judgment concerns the question of which governmental entity, the State Board of Equalization and Oklahoma Tax Commission or a county assessor, is statutorily required to determine the amount of ad valorem tax to be assessed to airline companies under the Oklahoma tax code. In order to make this determination, we must interpret 68 O.S. 1981, § 24421

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