Legal Opinion
Save Ad Valorem Funding for Students v. Oklahoma Department of Environmental Quality
Court of Civil Appeals of Oklahoma
Decided December 23, 2005No. 102,678PublishedCited by 8 opinions
1Opinion of the Court
Opinion by
CAROL M. HANSEN, Judge:
¶ 1 Plaintif&'Appellant, Save Ad Valorem Funding for Students (SAVE), an unincorporated association, seeks review of the trial court’s summary determination that 68 O.S.Supp.2004 §§ 2817(E) and 2817.3, which provide for the exclusion of the value of an oil refinery’s investment in desulphurization equipment from the capitalization used in determining fair market value for ad valo-rem tax purposes, are constitutional. We reverse, holding the statutes violate the Oklahoma Constitution, Article 5, § 50, and Article 10, § 8,.because they create an ad valorem tax…
2Cases cited11 opinions
- Fent v. Oklahoma Capitol Improvement AuthoritySupreme Court of Oklahoma · 1999
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
- In Re Skelton Lead & Zinc Co.'s Gross Production Tax for 1919Supreme Court of Oklahoma · 1921
- Apache Gas Products Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1973
- Samson Hydrocarbons Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1998
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Liddell v. HeavnerSupreme Court of Oklahoma · 2008
- Cherokee Nation v. NomuraSupreme Court of Oklahoma · 2007
- Affordable Residential Communities 7, L.L.C. v. Canadian County AssessorCourt of Civil Appeals of Oklahoma · 2006
- Chesapeake Energy Marketing, Inc. v. State Board of EqualizationCourt of Civil Appeals of Oklahoma · 2007
- RAMICK v. HOWARD-GM IICourt of Civil Appeals of Oklahoma · 2017
3 more not listed; retrieve them via the Exa API.