Assessment of Real Property of Integris Realty Corp. v. Oklahoma County Board of Tax Roll Corrections & Mike Means

¶ 1 Today’s cause requires the Court to determine whether earlier-recognized constitutional guidelines (for determining availability to a charity of an exemption from [ad valorem] taxation under' the provisions of OKLA.CONST. art. 10, § 61) remain viable. After review of applicable extant jurisprudence, we hold that the Court’s earlier-declared entitlement-guidelines for an art. 10, § 6 exemption-from-taxation correctly state the parameters of the sought-after exemption. After the Oklahoma County Board of Tax Roll Corrections denied Baptist Medical Plaza Associates, Ltd. [BMPA], Integris…