GDT CG1, LLC v. Oklahoma County Board of Equalization

KENNETH L. BUETTNER, Judge.

T1 Plaintiffs/Appellants GDT CGI, LLC (Property Owner), Ministries of Jesus, Inc. (MJT), and Transformation Fitness Center, LLC (Fitness Center) (collectively, Appellants) appeal from summary judgment entered in favor of Defendants/Appellees Board of Equalization of Oklahoma County and Oklahoma County Assessor (collectively, County) which affirmed County's ruling that Appellants were not entitled to an ad valo-rem tax exemption. The question presented is whether a non-profit fitness center, which charges most users a fee comparable to other fitness centers in the…