Southwestern Bell Telephone Co. v. Oklahoma State Board of Equalization

REIF, J.;

T1 The issue presented for decision is whether all intangible property is exempt from taxation or just the intangible property set forth in Okla. Const. art. 10, § 6A. 1 The context in which this issue arises is the assessment of the property of Southwestern Bell Telephone Company by the State Board of Equalization for the years 2005, 2006 and 2007. 2

T2 Southwestern Bell's property is assessed by the Unit Method established by the Ad Valorem Division of the Oklahoma Tax Commission pursuant to 68 0.98.2001 § 2808(B). Under the Unit Method all of the property of an on-going business is…