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THALES NAVIGATION v. TULSA COUNTY

No. 103,534.

149 P.3d 1103 (2006)

2006 OK CIV APP 154

THALES NAVIGATION, INC., a Delaware Corporation, Plaintiff/Appellee, v. TULSA COUNTY, ex rel., Ken YAZEL, Tulsa County Assessor, Defendant/Appellant, and State of Oklahoma, Intervenor/Appellant.

Court of Civil Appeals of Oklahoma, Division No. 1.

November 3, 2006.

Attorney(s) appearing for the Case

Hal William Ezzell, Goolsby, Olson & Proctor, P.C., Norman, OK, for Plaintiff/Appellee.

Leisa S. Weintraub, General Counsel, Tulsa, OK, for Defendant/Appellant.

Scott D. Boughton, Assistant Attorney General, Oklahoma City, OK, for Intervenor/Appellant.

Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 1.

Opinion by CAROL M. HANSEN, Judge.

¶ 1 During calendar year 2003, Plaintiff, Thales Navigation, Inc., owned and operated a warehouse and distribution facility in Tulsa County. Pursuant to 68 O.S.2001 § 2835 and § 2838, Plaintiff was required to file, on or before March 15, 2004, for ad valorem tax purposes, a form listing all of its personal property...

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