Southwestern Bell Telephone Co. v. Bond

SHANGLER, Presiding Judge.

The plaintiffs public utilities, owners of taxable property in Miller County, sue to recover taxes levied in year 1975 and paid under protest to defendant Collector of Miller County. The taxes were collected for the benefit of the school districts, governmental units within the county with authority of law to levy taxes. The Miller County Reorganized School District No. 2, one of the distributees of the 1975 tax collection affected by the claim for refund, was allowed intervention in the litigation as a party.1 The cause was submitted on a stipulation of facts and…