ASS'N FOR EQUITABLE TAXATION v. OKLAHOMA CITY

No. 85287.

901 P.2d 800 (1995)

OKLAHOMA ASSOCIATION FOR EQUITABLE TAXATION, an Oklahoma corporation, for itself and all other resident sales tax taxpayers of the City of Oklahoma City similarly situated, Appellant, v. The CITY OF OKLAHOMA CITY, Oklahoma; a municipal corporation, Appellee.

Supreme Court of Oklahoma.

Rehearing Denied September 14, 1995.


Attorney(s) appearing for the Case

Robert P. Legg, A. Daniel Woska, Oklahoma City, for appellant.

Kenneth D. Jordan, MaryLu T. Gordon, Asst. Mun. Counselors, City of Oklahoma City, Oklahoma City, for appellee.


KAUGER, Vice Chief Justice:

Two challenges1 are presented by the accelerated cause:2 1) whether the MAPS Refund Provision3 violates the uniformity requirement of 68 O.S. 1991 § 2701(A);4 and 2) whether the Refund Provision conforms with equal protection provisions...

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