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KOAX v. OKL. CTY. BD. OF TAX ROLLS CORR.

No. 86085.

917 P.2d 23 (1996)

KOAX CORPORATION, Appellant, v. OKLAHOMA COUNTY BOARD OF TAX ROLLS CORRECTIONS, and Joe B. Barnes, as Oklahoma County Treasurer, Appellees.

Court of Appeals of Oklahoma, Division No. 3.

April 16, 1996.

Attorney(s) appearing for the Case

Jeffrey H. Moorman, Oklahoma City, for Appellant.

Gretchen Crawford, Assistant District Attorney, Oklahoma City, for Appellees.

Released for Publication by Order of the Court of Appeals of Oklahoma, Division No. 3.

OPINION

ADAMS, Vice Chief Judge:

Appellant Koax Corporation requested an exemption from personal property taxes for the years 1987 through 1990, claiming its operations were covered by what it referred to as the "freeport exemption" contained in Article 10, § 6A of the Oklahoma Constitution. The Oklahoma County Board...

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