Legal Opinion
United Airlines, Inc. v. State Board of Equalization
Supreme Court of Oklahoma
Decided March 27, 1990No. 68047PublishedCited by 29 opinions
1Opinion of the Court
SIMMS, Justice:
This appeal of a declaratory judgment concerns the question of which governmental entity, the State Board of Equalization and Oklahoma Tax Commission or a county assessor, is statutorily required to determine the amount of ad valorem tax to be assessed to airline companies under the Oklahoma tax code. In order to make this determination, we must interpret 68 O.S. 1981, § 2442 1 to ascertain whether airline companies fall within the definition of public service corporations found therein.
Because we find that airline companies are public service corporations as that term is…
2Cases cited22 opinions
- Ledbetter v. Oklahoma Alcoholic Beverage Laws Enforcement CommissionSupreme Court of Oklahoma · 1988
- Oral Roberts University v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- Conoco, Inc. v. STATE DEPT. OF HEALTH, ETC.Supreme Court of Oklahoma · 1982
- Magnolia Pipe Line Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
- Martin v. Harrah Independent School DistrictSupreme Court of Oklahoma · 1975
17 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- IN RE: INITIATIVE PETITION NO. 397, STATE QUESTION NO. 767Supreme Court of Oklahoma · 2014
- HALL v. THE GEO GROUP, INCSupreme Court of Oklahoma · 2014
- Schulte Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- R.R. Tway, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1995
- IN RE: INITIATIVE PETITION NO. 397, STATE QUESTION NO. 767Supreme Court of Oklahoma · 2014
24 more not listed; retrieve them via the Exa API.