UNION OIL CO. v. BOARD OF EQUALIZATION

No. 83372.

913 P.2d 1330 (1996)

UNION OIL COMPANY OF CALIFORNIA, Appellee, v. BOARD OF EQUALIZATION OF BECKHAM COUNTY, Oklahoma, Board of Tax Roll Corrections of Beckham County, Oklahoma, Appellants.

Supreme Court of Oklahoma.

As corrected March 20, 1996.


Attorney(s) appearing for the Case

Richard L. Dugger, District Attorney, Jack L. Atkinson, Asst. District Attorney, Arapaho, David Hudson, General Counsel, William F. O'Brien and David Allen Miley, Asst. General Counsel, Oklahoma Tax Commission, Oklahoma City, for Appellants.

Brian L. Peterson and Frank H. McGregor, McKenzie, Moffett, Elias & Books, Oklahoma City, for Appellee.


SUMMERS, Justice.

Did a 1992 judgment in favor of a taxpayer against the local tax officials bind those same officials as to the 1993 taxes on the issue which was the subject of the 1992 judgment when no changes had occurred in either the law or the circumstances? The trial court ruled that it did, and held again for the taxpayer. We agree.

In this case Union Oil Company was assessed ad valorem taxes in March of...

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