Legal Opinion
Osage County Excise Bd. v. Missouri-Kansas-Texas Railroad Co.
Supreme Court of Oklahoma
Decided June 2, 1959No. 38627PublishedCited by 3 opinions
1Opinion of the Court
JACKSON, Justice.
Two school districts in Osage County made emergency tax levies of five mills. The Court of Tax Review sustained the protest of Missouri-Kansas-Texas Railroad Company to a portion of each such levy. The Osage County Excise Board appeals.
Subsection (d) of Section 9, Art. 10, of the Constitution provides that school districts may make an emergency levy “not to exceed five (5) mills” when approved by the voters, which levy is to provide “only sufficient additional revenue to meet the need for * * * each fiscal year.” Said subsection contains a formula for computing need as…
2Cases cited3 opinions
- State Ex Rel. Kerr v. Grand River Dam AuthoritySupreme Court of Oklahoma · 1945
- Kiowa County Excise Board v. St. Louis-San Francisco Ry. Co.Supreme Court of Oklahoma · 1956
- Oklahoma County Excise Board v. KurnSupreme Court of Oklahoma · 1938
3Cited by3 opinions
- City of Sand Springs v. Department of Public WelfareSupreme Court of Oklahoma · 1980
- St. Louis-San Francisco Railway Co. v. McCurtain County, Oklahoma, Excise BoardSupreme Court of Oklahoma · 1960
- Opinion No. 73-208 (1974) Ag, Oklahoma Attorney General Reports1974