CLAY v. INDEPENDENT SCHOOL DIST. NO. 1

No. 81882.

935 P.2d 294 (1997)

Cheryl CLAY, Assessor for Tulsa County, Oklahoma, Appellee, v. INDEPENDENT SCHOOL DISTRICT NO. 1 OF TULSA COUNTY, Oklahoma; Clyde Moore, Cathy Newsom, Walter D. Hushbeck, Nancy Allen, Judy Eason-McIntyre, Doug Dodd and Dale Ellis, Members of Independent School District No. 1 of Tulsa County, Oklahoma; Independent School District No. 5 of Tulsa County, Oklahoma; Mike Francisco, Ben Maples, Billie Mills, Don Chalmers and Terry Almon, Members of Independent School District No. 5 of Tulsa County, Oklahoma; and Independent School District No. 11 of Tulsa County, Oklahoma; J.B. Stigal, Larry Kornegay, Dale Orr, Claude Marshall and Marilyn Hinkle, Members of Independent School District No. 11, Appellants.

Supreme Court of Oklahoma.

February 18, 1997.


Attorney(s) appearing for the Case

David L. Fist, J. Douglas Mann, Jerry A. Richardson, Rosenstein, Fist & Ringold, Tulsa, for Appellants.

David Moss, Tulsa County District Attorney, J. Dennis Semler, Assistant District Attorney, Tulsa, for Appellee.

John B. Turner, Rebecca M. Fowler, Doerner, Stuart, Saunders, Daniel, Anderson & Biolchini, Tulsa, for Amicus Curiae Public Service Company of Oklahoma.

Roger K. Toppins, Oklahoma City, for Amicus Curiae Southwestern Bell Telephone Company.

Deborah B. Barnes, Tulsa, for Amicus Curiae Transok, Inc.


SUMMERS, Justice.

A recently enacted statute requires the County Assessor to visually inspect and revalue real property for ad valorem taxation purposes. It provides for apportionment of the Assessor's revaluation costs among the local recipients of the tax revenues. The defendants are three Tulsa County school districts who have not paid their share of the Assessor's revaluation expense. The plaintiff is the Tulsa County...

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