Legal Opinion
MARSHALL COUNTY v. HOMESALES, INC.
Supreme Court of Oklahoma
Decided October 28, 2014No. 111,786, 111,870PublishedCited by 8 opinions
1Opinion of the Court
FISCHER, S.J.
1 1 The issue in this litigation is whether class treatment is appropriate for damage claims by Oklahoma counties for unpaid doe-umentary taxes allegedly due on hundreds of real property transactions in real estate foreclosure proceedings. We hold that it is not because a county does not have standing to sue to collect unpaid documentary taxes.
FACTS
1 2 Marshall County filed this case to prosecute an alleged violation of the Documentary Stamp Tax Act (DSTA), (68 0.98.2011 §§ 3201 through 8206). The DSTA imposes a tax "on each deed, instrument or writing by which any lands,…
2Cases cited22 opinions
- Wal-Mart Stores, Inc. v. DukesSupreme Court of the United States · 2011
- General Telephone Co. of Southwest v. FalconSupreme Court of the United States · 1982
- Hendrick v. WaltersSupreme Court of Oklahoma · 1993
- Independent School District No. 9 v. GlassSupreme Court of Oklahoma · 1982
- Evers v. FSF Overlake AssociatesSupreme Court of Oklahoma · 2003
17 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Strack v. Continental Resources, Inc.Court of Civil Appeals of Oklahoma · 2017
- GILLISPIE v. ESTES EXPRESS LINES, INC.Court of Civil Appeals of Oklahoma · 2015
- Whisenant v. Strat Land Exploration Co.Court of Civil Appeals of Oklahoma · 2018
- Board of County Commissioners v. Oklahoma Department of CorrectionsCourt of Civil Appeals of Oklahoma · 2015
- HITCH ENTERPRISES v. KEY PRODUCTION COMPANYCourt of Civil Appeals of Oklahoma · 2022
3 more not listed; retrieve them via the Exa API.