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IN RE DE-ANNEXATION OF CERTAIN REAL PROPERTY

No. 102,524.

177 P.3d 551 (2007)

2007 OK 95

In re DE-ANNEXATION OF CERTAIN REAL PROPERTY FROM the CITY OF SEMINOLE, a Municipal Corporation Kinslow Round-Up Inc., an Oklahoma Corporation; Jack C. and Bonnie M. Humphreys Trust No. 1; 8:32, Inc., a Non-profit Corporation; D. Kircher Investments, L.L.C.; The CFS Insurance and Securities Money Purchase Plan and Trust; Gary and Linda Bloomer, HWJT's; Modern Oil Co., Inc.; Bobby J. Williams and Mary E. Williams Living Trust; Joe K. and Alyce Ellis, HWJT's; Billy G. Clark; Hazel Reynolds; Jim and Robin Norris (Landlord), Julia Bellini and Leslie Hinds (Tenants); Eugene and Francis Warrensberg; and Sue Jarvis, Petitioners/Plaintiffs/Appellants, v. The City of Seminole, a Municipal Corporation Respondent/Defendant/Appellee, and State of Oklahoma, ex rel., Oklahoma Tax Commission, Additional Defendant/Appellee.

Supreme Court of Oklahoma.

As Corrected December 12, 2007.

Rehearing Denied February 7, 2008.

Attorney(s) appearing for the Case

Michael J. Novotny, Hartzog, Conger, Cason & Neville, Oklahoma City, OK, for Appellants.

Ed Cadenhead, Elsener & Cadenhead, Seminole, OK, for Appellee City of Seminole.

Douglas Allen, General Counsel, Sean McFarland Assistant General Counsel, for Appellee Oklahoma Tax Commission.

EDMONDSON, V.C.J.

¶ 1 The questions before us are whether the trial court erred when it denied appellants' post-remand motions to: (1)order the City of Seminole to disgorge municipal sales tax revenues collected from annexed land and supervise the refund of those revenues to appellants who had successfully challenged the annexation; and (2)award appellants attorneys' fees and litigation costs for that challenge. We find the trial court correctly denied the motions...

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