Cantrell v. Sanders

LAVENDER, Chief Justice:

This appeal is prosecuted by the County Treasurer and County Assessor of Tulsa County, Oklahoma. They appeal from a judgment of the District Court of Tulsa County granting a partial refund of ad va-lorem taxes to three taxpayers, David H. Sanders, John V. LaPlant, and David W. Griffith. The taxpayers asserted, and the district court held, that their property had been unequally taxed because it had been unconstitutionally assessed at a higher ratio than that applied to other real property in Tulsa County. We agree.

I

In 1977 and 1978 the Tulsa County Assessor, who was…