Board of Equalization v. Tulsa Pythian Benevolent Ass'n

This case presents the question whether and to what extent a certain building, with the grounds oc cupied, is subject to ad valorem taxation. It is a three-story office and mercantile building referred to as the Pythian Building located at the intersection of Fifth and Boulder streets in the city of Tulsa.

The Tulsa Pythian Benevolent Association, hereinafter referred to as the Association, a recently created Oklahoma corporation, purchased the building and now holds the same for general rental and rents space therein. The exact question is whether the building is taxable or whether it is…