REIF, J.:
¶ 1 This appeal was retained by this Court because it presents an issue of statewide public concern: whether the method of valuing personal property used in the exploration of oil, natural gas, and other minerals set forth in 68 O.S.Supp.2010, § 2817(L) violates the constitutional requirement to value all personal property at its fair cash value found in Article 10, § 8(A)(1) of the Oklahoma Constitution. The text of § 2817(L) provides...
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