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CEMI v. STATE BD. OF EQUALIZATION

No. 104,391.

167 P.3d 446 (2007)

2007 OK CIV APP 79

CHESAPEAKE ENERGY MARKETING, INC., Plaintiff/Appellee, v. STATE BOARD OF EQUALIZATION and The Oklahoma Tax Commission, Defendants/Appellants.

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

June 15, 2007.

Attorney(s) appearing for the Case

William K. Elias, Amy Elizabeth Wellington, Linda Jo Blan-Byford, Elias, Books, Brown & Nelson, P.C., Oklahoma City, OK, for Plaintiff/Appellee.

Lynn C. Rogers, Larry D. Patton, Assistant Attorney General, Oklahoma City, OK, for Defendants/Appellants.

Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 2.

CAROL M. HANSEN, Presiding Judge.

¶ 1 Defendant/Appellants, State Board of Equalization and Oklahoma Tax Commission (collectively State), seek review of the trial court's order granting summary judgment in favor of Plaintiff/Appellee, Chesapeake Energy Marketing, Inc. (CEMI), declaring CEMI is not a public service corporation for purposes of ad valorem taxation...

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