¶1 We retained this cause to resolve the first impression question of whether Production Tax Credits (PTCs) utilized to finance the building of a wind farm are "property" which can be used to determine the fair cash value of the wind farm for ad valorem taxation purposes.
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KINGFISHER WIND, LLC v. WEHMULLER
No. 119,837.
521 P.3d 786 (2022)
2022 OK 83
KINGFISHER WIND, LLC, Plaintiff/Appellee, v. Matt WEHMULLER, Canadian County Assessor, and Carolyn Mulherin, Kingfisher County Assessor, Defendants/Appellants.
Supreme Court of Oklahoma.https://leagle.com/images/logo.png
Filed October 18, 2022.
Rehearing Denied December 2, 2022.
Attorney(s) appearing for the Case
William K. Elias , Jay Dobson , Brittany N. Dowd , Oklahoma City, Oklahoma, for Appellee.
Mart Tisdal , Luke Adams , Clinton, Oklahoma, Mike Fields , Canadian County District Attorney, El Reno, Oklahoma, Pat O'Hara , Patrick O'Hara, Jr. W. Jason Hartwig , Oklahoma City, Oklahoma, for Appellants.
David A. Elder , Matthew W. Brockman , Katherine R. Colclazier , Oklahoma City, Oklahoma, for Amici Curiae, Arbuckle Mountain Wind Farm, L.L.C., et al.
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