1. Home
  2. Browse Decisions
  3. P.3d
  4. 231 P.3d
  5. 231 P.3d 638 (2009)
 

SOUTHWESTERN BELL v. BD. OF EQUALIZATION

No. 105,905.

231 P.3d 638 (2009)

2009 OK 72

SOUTHWESTERN BELL TELEPHONE COMPANY, f/k/a, Southwestern Bell Telephone LP and SWBT Purchasing & Leasing Limited Partnership, Appellants, v. OKLAHOMA STATE BOARD OF EQUALIZATION, Appellee.

Supreme Court of Oklahoma.

Rehearing Denied April 19, 2010.

Attorney(s) appearing for the Case

William K. Elias, Elias, Books, Brown & Nelson, P.C., Oklahoma City, OK, and Eric S. Eissenstat, Fellers, Snider, Blankenship, Bailey & Tippens, P.C., Oklahoma City, OK, for Appellants.

Joe M. Hampton and Amy J. Pierce, Corbyn Hampton, PLLC, Oklahoma City, OK, for Appellee.

REIF, J.:

¶ 1 The issue presented for decision is whether all intangible property is exempt from taxation or just the intangible property set forth in Okla. Const. art. 10, § 6A.1 The context in which this issue arises is the assessment of the property of Southwestern Bell Telephone Company by the State Board of Equalization for the years 2005, 2006 and 2007.2

¶ 2 Southwestern Bell's...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases