Chapman v. Thompson

JOHNSON, Chief Justice.

This is an action brought by defendant in error, plaintiff below, hereinafter referred to as plaintiff, for the recovery of alleged illegal ad valorem taxes paid under protest, relying on 68 O.S.1951 § 15.50, which provides in substance, that where the illegality of a tax is alleged to arise from some action of the taxing authorities from which no appeal is provided by law, the taxpayer may pay under protest and sue to recover.

In the instant case, the illegality alleged is the failure of taxing authorities to give taxpayer notice of an increase in the assessed valuation…