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TULSA COUNTY PUBLIC FACILITIES AUTHORITY v. OKLAHOMA TAX COMMISSION

No. 87608.

925 P.2d 55 (1996)

TULSA COUNTY PUBLIC FACILITIES AUTHORITY, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

September 17, 1996.

ORDER

Appellee's motion to dismiss this appeal is denied. Although the filing of a notice of appeal with the Tax Commission within 10 days from the date of the mailing of the order is required by 68 O.S.1991 § 225(a), this statute does not provide that the filing of such a notice is a jurisdictional prerequisite to the commencement of an appeal. We will not hold that it does.

The terms of Art. 5, § 46 of the Oklahoma Constitution command...

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