Dobson Fiber Co. v. State Board of Equalization

1 1 Defendants/Appellants the State Board of Equalization and Oklahoma Tax Commission (collectively, Board) seek review of the trial court's order holding for Plaintiff/Appel-lee Dobson Fiber Company, Inc. (Dobson) on Dobson's claim for a declaration of its status as a "public service corporation" under 68 0.8. § 2808 for purposes of ad valorem taxation. In this proceeding, Board asserts the trial court erred as a matter of law in holding that Dobson was not a public service corporation. >

12 Dobson laid fiber optic cables across central and western Oklahoma under public highways. In 1993,…