Hoover Equipment Co. v. Board of Tax Roll Corrections of Adair County

LAVENDER, Justice.

This is an original action for a writ of mandamus to compel the respondents to strike petitioner’s name from the tax rolls of various counties named. Petitioner contends that certain road building and maintenance equipment has been assessed to it as “owner” when in fact it sold these machines to the counties involved. The alleged “sale” was made, petitioner says, by virtue of Title 62 O.S.1961, §§ 430.1 to 430.-5, inclusive.

The question for determination by the court will be whether a transfer of possession of personalty from a lessor to a county or unit of government under…