Glass v. Carmelite Sisters of St. Therese of the Infant Jesus

JACKSON, Justice.

The question for decision, as agreed upon by the parties, is stated as follows:

“May a county assessor appeal an adverse decision (adverse to the county) of a board of tax-roll corrections to the district court?”

The question is presented on petitions for certiorari by Carmelite Sisters of St. Therese of the Infant Jesus for review of interlocutory orders certified by the District Court of Tulsa County pursuant to 12 O.S.1971, § 952(b) 3. The questions are identical in both cases and are consolidated for disposition.

The County Assessor of Tulsa County in assessing properties in…