Legal Opinion
Baptist Health Care Corp. v. Okmulgee County Board of Equalization
Supreme Court of Oklahoma
Decided February 9, 1988No. 65796PublishedCited by 7 opinions
1Opinion of the Court
SIMMS, Justice:
Appeal by the Baptist Health Care Corporation from a judgment, following de novo hearing, which held the Okmulgee Baptist Village is subject to ad valorem taxation. The relevant facts are undisputed.
The appellant provides nine residential community centers for the elderly statewide. The Okmulgee Baptist Village is one such center. In December, 1984, the Ok-mulgee County Assessor placed the Okmul-gee Baptist Village on the county ad valo-rem tax rolls. The Village appealed to the County Excise Board, which upheld the Assessor’s actions. The Village then appealed that decision to…
2Cases cited3 opinions
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- London Square Village v. OKLAHOMA CTY. EQUALIZATION AND EXCISE BD.Supreme Court of Oklahoma · 1976
- Glass v. Oklahoma Methodist Home for the Aged, Inc.Supreme Court of Oklahoma · 1972
3Cited by7 opinions
- State v. TylerSupreme Court of Oklahoma · 2009
- Autumn House v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1991
- In Re AlexanderSupreme Court of Oklahoma · 1999
- AOF/Shadybrook Affordable Housing Corp. v. YazelSupreme Court of Oklahoma · 2012
- William K. Warren Medical Research Center, Inc. v. Payne County Board of EqualizationCourt of Civil Appeals of Oklahoma · 1994
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