Texas- Empire Pipe Line Co. v. Tulsa County

I think the majority opinion’s interpretation of this court’s holding in Missouri-Kansas-Texas Ry. Co. v. Cowden, 184 Okla. 260, 86 P. 2d 776, is incorrect and too restricted, and that its attempt to distinguish the cited case from the case at bar is without force and unconvincing.

It was held, in effect, in the Cowden Case, supra, that where property was annexed to an independent school district after July 1st the situs of such attached property for purposes of taxation was changed forthwith to the independent district.

The correct rate of ad valorem tax levy is determined by dividing the…