Deep Fork Construction Co. v. Board of Tax Roll Corrections

JOHNSON, Justice.

This is an appeal from the District Court of Creek County, Oklahoma, upholding a ruling of the Board of Tax Roll Corrections of Creek County denying a refund to the Deep Fork Construction Company, a corporation, plaintiff in error, of $2,968.-49 sought for taxes claimed to be illegally levied, assessed and collected by Creek County.

The plaintiff in error, referred to as plaintiff, had a contract with Creek County to construct conservation dams and similar work and in January, 1960, was engaged in the performance of this work. At that time the machinery and equipment which it…