BCE-MACH, LLC v. ROACH

Case No. 119,557. THIS OPINION HAS BEEN RELEASED FOR PUBLICATION BY ORDER OF THE COURT OF CIVIL APPEALS, Division No. 3.

507 P.3d 1260 (2021)

2022 OK CIV APP 5

BCE-MACH, LLC, Plaintiff/Appellee, v. Jennifer ROACH, County Assessor of Alfalfa County, State of Oklahoma, Defendant/Appellant.

Court of Civil Appeals of Oklahoma, Division No. 3.

Mandate Issued: March 9, 2022.


Attorney(s) appearing for the Case

William K. Elias , Wyatt D. Swinford , ELIAS, BOOKS, BROWN & NELSON, P.C., Oklahoma City, Oklahoma, Plaintiff/Appellee.

Mart Tisdal , Luke Adams , TISDAL & O'HARA, PLLC, Clinton, Oklahoma, Defendant/Appellant.

Patrick O'Hara , Pat O'Hara , W. Jason Hartwig , TISDAL & O'HARA, PLLC, Oklahoma City, Oklahoma, for Defendant/Appellant.


¶1 The parties dispute whether the location, use, and actual necessity of disposal wells exempts the disposal wells at issue from ad valorem taxation. Oklahoma Supreme Court precedent in Cumberland Operating Co. v. Ogez, 1988 OK 14, 769 P.2d 105, held...

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