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CITY OF GUYMON v. BUTLER

No. 98,766.

92 P.3d 80 (2004)

2004 OK 37

The CITY OF GUYMON, a municipal Corporation; and Guymon Industrial Authority, a public trust, Plaintiffs/Appellees, v. Charles BUTLER, Chairman, Art Twombly, Member, and Joe Mayer, Former Member, Texas County Excise Board; Texas County Excise Board; Thyra Grounds, Texas County Assessor; Rita Wise, Texas County Treasurer; and Board of County Commissioners, Texas County, Oklahoma, Defendants/Appellants.

Supreme Court of Oklahoma.

May 25, 2004.

Attorney(s) appearing for the Case

Larry L. Field, Larry L. Field P.C., Guymon, OK, for Appellants.

David K. Petty, David K. Petty, P.C., Guymon, OK, James D. Batchelor, Leslie V. Batchelor, Batchelor and Powers, P.C., Oklahoma City, OK, for Appellees.1

WINCHESTER, J.

¶ 1 The issue is whether the appellants2 (the County) properly withheld an ad valorem tax increment from the appellees, the City of Guymon and Guymon Industrial Authority (the City). The County asserts that the Guymon-Seaboard Economic Development Project, established by ordinances enacted by the City of Guymon, violates provisions of the Constitution of Oklahoma, and the Local Development Act (62 O.S.2001, §&...

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