1. Home
  2. Browse Decisions
  3. P.2d
  4. 957 P.2d
  5. 957 P.2d 566 (1998)
 

SOUTHWESTERN BELL MOBILE SYSTEMS v. BD. OF EQUALIZATION

No. 89090.

957 P.2d 566 (1998)

1998 OK CIV APP 91

SOUTHWESTERN BELL MOBILE SYSTEMS, INC., Oklahoma City SMSA Limited Partnership, Oklahoma RSA 3 Limited Partnership, Oklahoma RSA 9 Limited Partnership, Plaintiffs/Appellees, v. The STATE BOARD OF EQUALIZATION and the Oklahoma Tax Commission, Defendants/Appellants.

Court of Civil Appeals of Oklahoma, Division No. 3.

Certiorari Denied June 24, 1998.

As Corrected July 24, 1998.

Attorney(s) appearing for the Case

Thomas E. Kemp, Jr., General Counsel, Robert B. Struble, Deputy General Counsel, David L. Kinney, Assistant Deputy General Counsel, Oklahoma Tax Commission, Oklahoma City, for Defendants/Appellants.

Andrew M. Coats, and Harvey D. Ellis, Jr., Crowe & Dunlevy, Oklahoma City, for Plaintiffs/Appellees.

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

MEMORANDUM OPINION

ADAMS, Judge:

¶ 1 The State Board of Equalization (Board) and the Oklahoma Tax Commission (Commission) appeal from a declaratory judgment finding that Board lacks jurisdiction to assess the property of the Appellees (collectively, Taxpayers) for ad valorem taxation purposes because they are...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases