Board of Com'rs of Garfield Cty. v. Phillips Univ.

-HEFNER, J.

This is a controversy between Phillips University, a corporation, and the county commissioners of Garfield county as to whether certain real estate owned by the University is subject to taxation.

The University filed a protest with the board of county commissioners wherein it was claimed that three tracts of farm land and about 100 lots in the city of Enid owned by it were exempt from taxation. On appeal to the district court, it was held that the property was exempt from taxation and the county assessor was enjoined from assessing it so long as it should remain in the ownership of…