Legal Opinion
Chesapeake Energy Marketing, Inc. v. State Board of Equalization
Court of Civil Appeals of Oklahoma
Decided June 15, 2007No. 104,391PublishedCited by 1 opinion
1Opinion of the Court
CAROL M. HANSEN, Presiding Judge.
T1 Defendant/Appellants, State Board of Equalization and Oklahoma Tax Commission (collectively State), seek review of the trial court's order granting summary judgment in favor of Plaintiff/Appellee, Chesapeake Energy Marketing, Inc. (CEMI), declaring CEMI is not a public service corporation for purposes of ad valorem taxation. We affirm, holding State's attempt to reclassify CEMI violated the legislative moratorium on changing the treatment for assessment of gas gathering system assets in 68 O.8.8upp.2002 2851.8.
T2 In 2004, CEMI sued State seeking a…
2Cases cited7 opinions
- Carmichael v. BellerSupreme Court of Oklahoma · 1996
- Cowart v. Piper Aircraft Corp.Supreme Court of Oklahoma · 1983
- YDF, INC. v. Schlumar, Inc.Supreme Court of Oklahoma · 2006
- In Re the Assessment for the Year 2000 of Certain Property Owned by Oneok Field Services Gathering, LLCSupreme Court of Oklahoma · 2001
- Save Ad Valorem Funding for Students v. Oklahoma Department of Environmental QualityCourt of Civil Appeals of Oklahoma · 2005
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- EOG Resources Marketing, Inc. v. Oklahoma State Board of EqualizationSupreme Court of Oklahoma · 2008