Legal Opinion
Union Oil Co. v. Board of Equalization
Supreme Court of Oklahoma
Decided March 20, 1996No. 83372PublishedCited by 18 opinions
1Opinion of the Court
SUMMERS, Justice.
Did a 1992 judgment in favor of a taxpayer against the local tax officials bind those same officials as to the 1993 taxes on the issue which was the subject of the 1992 judgment when no changes had occurred in either the law or the circumstances? The trial court ruled that it did, and held again for the taxpayer. We agree.
In this case Union Oil Company was assessed ad valorem taxes in March of 1993 for personal property it owned in Beckham County. The property, known as the Bruner Plant, consisted of a gas sweetening facility, a sulfur recovery facility, and a dehydration…
2Cases cited14 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. MendozaSupreme Court of the United States · 1984
- Spirgis v. Circle K Stores, Inc.Court of Civil Appeals of Oklahoma · 1987
- State Ex Rel. v. Board of County Com'rsSupreme Court of Oklahoma · 1940
- Fent v. Oklahoma Nat. Gas, a Div. of OneokSupreme Court of Oklahoma · 1994
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- State ex rel. Board of Regents ex rel. Campus Disciplinary Council v. LucasSupreme Court of Oklahoma · 2013
- INDEPENDENT SCHOOL DISTRICT 52 v. HOFMEISTERSupreme Court of Oklahoma · 2020
- City of Broken Arrow v. Bass Pro Outdoor World, L.L.C.Supreme Court of Oklahoma · 2011
- Pate v. AlianCourt of Civil Appeals of Oklahoma · 2002
- PROGRESSIVE DIRECT INSURANCE CO. v. POPESupreme Court of Oklahoma · 2022
13 more not listed; retrieve them via the Exa API.