MUSKOGEE FAIR HAVEN MANOR v. SCOTT

No. 86993.

957 P.2d 107 (1998)

1998 OK 26

MUSKOGEE FAIR HAVEN MANOR PHASE I, INC., Muskogee Fair Haven Manor Phase II, Inc., Muskogee Fair Haven Manor Phase III, Inc., Muskogee Fair Haven Manor Phase IV, Inc., Appellees, v. Jackie SCOTT, County Assessor of Muskogee County, Oklahoma, Appellant.

Supreme Court of Oklahoma.

March 31, 1998.


Attorney(s) appearing for the Case

Angela M. Risenhoover, Assistant District Attorney, Muskogee, for Appellant.

Clifford K. Cate, Jr. of Boesche, McDermott & Eskridge, Muskogee, and William K. Elias and Frank H. McGregor of McKenzie, Moffett, Elias & Books, P.C., Oklahoma City, for Appellees.


LAVENDER, Justice.

¶ 1 The dispositive issue is whether the district court has jurisdiction to grant declaratory relief to a taxpayer who, without first invoking any judicial remedy provided in the Ad Valorem Tax Code, commences an action, challenging the county assessor's refusal to recognize an exemption claimed under a self-executing provision of the Oklahoma Constitution. We answer in the negative and hold that the...

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