Legal Opinion
Oklahoma Ass'n for Equitable Taxation v. City of Oklahoma City
Supreme Court of Oklahoma
Decided June 20, 1995No. 85287PublishedCited by 98 opinions
1Opinion of the Court
KAUGER, Vice Chief Justice:
Two challenges1 are presented by the ac*802celerated cause:2 1) whether the MAPS Refund Provision3 violates the uniformity requirement of 68 O.S.1991 § 2701(A);4 and 2) whether the Refund Provision conforms with equal protection provisions.5 We find that the MAPS Refund Provision is consistent with statutory law and with state and federal equal protection guarantees.
UNDISPUTED FACTS
On October 13,1993, the appellee’s, City of Oklahoma City, Oklahoma (City), City Council passed Ordinance No. 20,045 (MAPS Ordinance) which was approved by the voters in a city-wide special…
2Cases cited35 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- Michigan v. LongSupreme Court of the United States · 1983
- McGowan v. MarylandSupreme Court of the United States · 1961
- City of New Orleans v. DukesSupreme Court of the United States · 1976
- Nordlinger v. HahnSupreme Court of the United States · 1992
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3Cited by98 opinions
- Harolds Stores, Inc. v. Dillard Department Stores, Inc.Court of Appeals for the Tenth Circuit · 1996
- Keating v. EdmondsonSupreme Court of Oklahoma · 2001
- Fent v. Contingency Review BoardSupreme Court of Oklahoma · 2007
- Cox v. DawsonSupreme Court of Oklahoma · 1996
- TORRES v. SEABOARD FOODS, LLCSupreme Court of Oklahoma · 2016
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