London Square Village v. OKLAHOMA CTY. EQUALIZATION AND EXCISE BD.

BERRY, Justice:

This is appeal from judgment of district court affirming decision of Oklahoma County Board of Equalization [Board] that denied plaintiff’s request to declare certain of its property exempt from county ad valo-rem taxes.

Plaintiff, London Square Village [Village] is a non-profit corporation organized and chartered in February 1970 under 18 O.S.1971 § 851 et seq. Village was incorporated by Board of Directors of National Association of the Volunteers of America, a non-denominational Christian religious organization. Volunteers of America is granted tax exempt status as a church by…