Legal Opinion

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

Supreme Court of Oklahoma

Decided November 2, 1976No. 48596PublishedCited by 17 opinions

1Opinion of the Court

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…

2Cases cited11 opinions

  1. Oklahoma County v. Queen City Lodge No. 197, I. O. O. F.Supreme Court of Oklahoma · 1945
  2. Parker v. QuinnUtah Supreme Court · 1901
  3. Cox v. DillinghamSupreme Court of Oklahoma · 1947
  4. Dairy Queen of Oklahoma, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1951
  5. In Re Farmers' Union Hospital Ass'nSupreme Court of Oklahoma · 1942

6 more not listed; retrieve them via the Exa API.

3Cited by17 opinions

  1. Austin, Nichols & Co. v. Oklahoma County Board of Tax-Roll CorrectionsSupreme Court of Oklahoma · 1978
  2. Assessment of Real Property of Integris Realty Corp. v. Oklahoma County Board of Tax Roll Corrections & Mike MeansSupreme Court of Oklahoma · 2002
  3. Baptist Health Care Corp. v. Okmulgee County Board of EqualizationSupreme Court of Oklahoma · 1988
  4. Autumn House v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1991
  5. Adult Student Housing, Inc. v. Department of RevenueCourt of Appeals of Washington · 1985

12 more not listed; retrieve them via the Exa API.

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