Tulsa Exchange Co. v. Parkinson

Plaintiffs bought the land involved in April, 1937. In July, 1937, upon their application, the board of county commissioners reduced the assessed, valuation of the land for ad valorem tax purposes for the/years 1930 to 1933, inclusive, and issued certificates of error in conformity with its order of reduction, plaintiffs then paying the difference. In 1941 the county treasurer caused his records to show the tax represented by the certificates of error to be and remain unpaid. Such action was taken upon the theory that the order of the county commissioners and the certificates of error are…