VGT v. TULSA COUNTY BD. OF TAX ROLL CORRS.

No. 118,241

455 P.3d 918 (2019)

2019 OK 84

VIDEO GAMING TECHNOLOGIES, INC., Appellant, v. TULSA COUNTY BOARD OF TAX ROLL CORRECTIONS, a Political Subdivision; Dennis Semler, Tulsa County Treasurer, in His Official Capacity; and John A. Wright, Tulsa County Assessor, in His Official Capacity, Appellees.

Supreme Court of Oklahoma.

FILED December 17, 2019


Attorney(s) appearing for the Case

Elizabeth A. Price and Kurt M. Rupert , Hartzog Conger Cason & Neville, and Kevin B. Ratliff , Ratliff Law Firm, Oklahoma City, OK, for Appellant.

Leisa S. Weintraub , General Counsel, Tulsa County Assessor's Office, Tulsa, OK, for John A. Wright, Appellee.


OPINION

¶1 Video Gaming Technologies, Inc. (VGT), appeals from the district court's grant of Tulsa County Assessor's motion to dismiss for lack of subject matter jurisdiction. The underlying question is whether title 68, section 2884 applies to appeals from the Board of Tax Roll Corrections pursuant to title 68, section...

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