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INDEPENDENT SCHOOL DIST. NO. 3 v. STATE

No. 109,799.

264 P.3d 1237 (2011)

2011 OK 87

INDEPENDENT SCHOOL DISTRICT NO. 3 OF KIOWA COUNTY, Oklahoma, Caddo-Kiowa Career Tech Center, Linda Stephens, in her capacity as an individual taxpayer in Kiowa County Oklahoma, and Randall Stephens, in his capacity as an individual taxpayer in Kiowa County, Oklahoma, Petitioners, v. The STATE of Oklahoma ex rel. OKLAHOMA TAX COMMISSION, Blue Canyon Windpower II LLC, and Deanna Miller, in her capacity as County Treasurer, Kiowa County, Oklahoma, Respondents.

Supreme Court of Oklahoma.

October 20, 2011.

ORDER

¶ 1 Petitioners' Application to Assume Original Jurisdiction previously granted.

¶ 2 Petition for Writ of Mandamus and/or for Declaratory Relief is granted. This Court finds: (1) the Kiowa County Assessor was acting as the agent of the Oklahoma Tax Commission under the provisions of 68 O.S. § 2902(E) and (F); (2) In this matter, the Kiowa County Assessor, while acting as the agent of the Oklahoma...

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