Legal Opinion
In Re Assessment of Champlin Refining Co.
Supreme Court of Oklahoma
Decided February 6, 1940No. 27506PublishedCited by 21 opinions
1Opinion of the Court
WELCH, V. C. J.
On January 1st of the year involved, the taxpayer, referred to as “Champlin,” owned certain crude oil in storage in Garfield county. The county assessor assessed it as of that date for subsequent ad valorem taxation, and in due course after the following July 1st the regular ad valorem tax was assessed or levied or extended against the valuation of this oil, as against all other taxable property in the county.
Champlin, by proper proceedings, sought to cancel the assessment as to this oil, and now appeals from the adverse judgment of the district court.
This oil was assessed…
2Cases cited6 opinions
- McCain v. State Election BoardSupreme Court of Oklahoma · 1930
- In Re Martin's EstateSupreme Court of Oklahoma · 1938
- Falter v. WalkerSupreme Court of Oklahoma · 1915
- Pasley v. Union Nat. Bank of BartlesvilleSupreme Court of Oklahoma · 1928
- Atchison, T. & S. F. Ry. Co. v. MyersSupreme Court of Oklahoma · 1926
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Fuller v. OdomSupreme Court of Oklahoma · 1987
- Board of County Commissioners v. SeberSupreme Court of the United States · 1943
- Sisney v. SmalleySupreme Court of Oklahoma · 1984
- In Re the Request of Phillips Petroleum Co.Supreme Court of Oklahoma · 1982
- Armstrong v. Sewer Improvement Dist. No. 1Supreme Court of Oklahoma · 1948
16 more not listed; retrieve them via the Exa API.