Board of County Commisioners v. City of Muskogee

OPALA, Chief Justice.

Three questions are tendered in appeal No. 72,761: [1] Does the statute-mandated program of revaluation of taxable county property1 impose a duty on a recipient municipality of ad valorem tax revenues to pay its share of the revaluation cost? Should this question be answered in the affirmative, then [2] Does the county excise board also have a statute-imposed obligation to make ad valorem millage for payment of these costs available to a municipality? and [3] Do the provisions of 68 O.S.1981 § 2481.4,2 when applied to a municipality, contravene our constitutional or…