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CIMMARRON TRANSP., LLC v. HEAVNER

No. 103,197.

186 P.3d 947 (2008)

2008 OK 44

CIMMARRON TRANSPORTATION, LLC, Plaintiff/Appellant, v. Denise HEAVNER, County Assessor of Cleveland County, State of Oklahoma; Saundra DeSelms, County Treasurer of Cleveland County, State of Oklahoma; and The Cleveland County Board of Equalization, Defendants/Appellees.

Supreme Court of Oklahoma.

May 6, 2008.

Attorney(s) appearing for the Case

Mike Mordy, Mordy & Mordy, P.C., Ardmore, OK, for Appellant.

David J. Batton, Assistant District Attorney, Norman, OK, for Appellees.

HARGRAVE, J.

¶ 1 In 2002, Cimmarron Transportation, LLC, purchased inactive pipeline in the State of Oklahoma through two separate transactions. By Purchase and Sale Agreement effective January 1, 2002, Cimmarron purchased from EOTT Pipeline Limited Partnership and EOTT Energy Operating Limited Partnership ("EOTT") 1,825.94 miles of pipeline in Oklahoma for $258,068.00; 64.5 miles of that pipeline are in Cleveland County. Effective October 1, 2002, Cimmarron...

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