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IN RE ONEOK FIELD SERVICES GATHERING, LLC

No. 95,776.

38 P.3d 900 (2001)

2001 OK 116

In the Matter of the Assessment for the Year 2000 of Certain Property Owned by ONEOK FIELD SERVICES GATHERING, LLC.

Supreme Court of Oklahoma.

As Corrected December 28, 2001.

Attorney(s) appearing for the Case

Mart Tisdal, Clinton, OK, for appellants.

William K. Elias and Freda L. Williams, Oklahoma City, OK, for appellee.

Scott D. Caldwell and Julie L. Vogt, Oklahoma City, OK, for Oklahoma State School Board Association, amicus curiae.

Chris J. Collins and Michael L. Carr, Oklahoma City, OK, for Association of County Commissioners, amicus curiae.

Michael E. Smith, Sharon Taylor Thomas and Rand Phipps, Oklahoma City, OK, for Mid-Continent Oil & Gas Association, amicus curiae.

BOUDREAU, Justice.

¶ 1 This is an appeal from an order of the district court reducing the ad valorem tax valuation of the personal property of Oneok Field Services Gathering, LLC, in Washita County, Oklahoma, for the 2000 tax year. A statutory construction issue is presented: Has the Legislature classified pipeline rights of way as real property or personal property for assessment by a county assessor? We conclude that...

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