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LIDDELL v. HEAVNER

No. 102,732.

180 P.3d 1191 (2008)

2008 OK 6

Harold LIDDELL, Plaintiff/Appellant, v. Denise HEAVNER, Cleveland County Assessor, in Her Official Capacity, and Cleveland County Board of Equalization, Defendants/Appellees, and State of Oklahoma, Intervenor/Appellee.

Supreme Court of Oklahoma.

January 29, 2008.

Attorney(s) appearing for the Case

Louis W. Bullock and Robert M. Blakemore, Miller Keffer Bullock Pedigo LLC, Tulsa, OK, for Appellant.

David L. Kinney and Scott D. Boughton, Assistant Attorneys General, Office of the Oklahoma Attorney General, Oklahoma City, OK, for Intervenor/Appellee.

Drew D. Webb, McAfee & Taft, Oklahoma City, OK, for Amicus Curiae, Oklahoma State Home Builders Association.

Julie L. Miller, Craig A. Crimmins, and Shelley A. Shelby, Oklahoma City, OK, for Amicus Curiae, Oklahoma State School Boards Association and Cooperative Council for Oklahoma School Administration.1

OPALA, J.

¶ 1 The principal and dispositive issue presented on certiorari is whether the terms of 68 O.S. Supp.2004 § 2817(I)2 violate the fair cash value standard of Article X, § 8(A)(2) of the Oklahoma Constitution. We answer in the affirmative.3

I

THE ANATOMY OF LITIGATION

¶ 2 In May 2004 Harold Liddell ("Liddell" or "Plaintiff) filed a complaint in the Cleveland...

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