TERRAL TEL. v. STATE BOARD OF EQUALIZATION

No. 120,943.

529 P.3d 190 (2023)

2023 OK 51

TERRAL TELEPHONE COMPANY, Appellant/Complainant, v. OKLAHOMA STATE BOARD OF EQUALIZATION, Appellee/Respondent.

Supreme Court of Oklahoma.

Filed May 2, 2023.


Attorney(s) appearing for the Case

William K. Elias , Wyatt D. Swinford , Jay W. Dobson , and Brittany N. Dowd , ELIAS, BOOKS, BROWN & NELSON, P.C., Oklahoma City, Oklahoma, for Appellant/Complainant.

Christy D. Keen , Assistant General Counsel, OKLAHOMA TAX COMMISSION, Oklahoma City, Oklahoma, for Respondent/Appellee.


FACTUAL AND PROCEDURAL BACKGROUND

¶1 On June 17, 2022, the Appellee/Respondent, Oklahoma State Board of Equalization (OSBE), mailed the Appellant/Complainant, Terral Telephone Company (TTC), a notice of ad valorem tax assessment which was dated June 16, 2022. This notice is a statutory requirement pursuant to 68 O.S. 2021...

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