Phi Kappa Psi v. State

The plaintiff in error will be referred to herein as defendant, and the defendant in error as plaintiff.

This is a tax ferret proceeding brought here from the county court of Cleveland county. The question involved is one of tax exemption as applied to a college fraternity located at the University of Oklahoma. The property under consideration consists of the home, or chapter house, of the defendant and certain furnishings. The county court denied defendant’s claim of exemption and ordered the property listed and assessed for the years 1932, 1933, and 1934. From that judgment the defendant has…