AMERICAN SOUTHWEST PROPERTIES, INC. v. TULSA COUNTY BOARD OF EQUALIZATION

Case No. 110942.

2014 OK CIV APP 90

338 P.3d 647

AMERICAN SOUTHWEST PROPERTIES, INC., an Oklahoma corporation, and BOOMER PROPERTIES, LLC, a Texas Limited Liability Company, Plaintiffs/Appellants, v. TULSA COUNTY BOARD OF EQUALIZATION and TULSA COUNTY ASSESSOR, KEN YAZEL (in his official capacity only), Defendants/Appellees.

Court of Civil Appeals of Oklahoma, Division III.

Mandate Issued: November 4, 2014.


Attorney(s) appearing for the Case

James E. Green, Jr. , CONNER & WINTERS, LLP, Tulsa, Oklahoma, for Plaintiffs/Appellants,

Leisa S. Weintraub , TULSA COUNTY ASSESSOR'S OFFICE, Tulsa, Oklahoma, for Defendant/Appellee, Tulsa County Assessor Ken Yazel,

Sean Paul Rieger , Norman, Oklahoma, for Amicus Curiae, Oklahoma State Homebuilders Association, Inc.


BAY MITCHELL, Judge.

¶1 Plaintiffs/Appellants American Southwest Properties, Inc. and Boomer Properties, LLC (Taxpayers)1 appeal from a district court judgment on Taxpayers' appeal from an unsettled determination rendered by the Tulsa County Board of Equalization on the 2011 assessment of ad valorem taxes against Taxpayers' property. After a non-jury trial, the trial court concluded: (1) Taxpayers' use of the subject property was...

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