Legal Opinion

Cleveland County v. Johnson

Supreme Court of Oklahoma

Decided May 16, 1916No. 7421PublishedCited by 3 opinions

Error from County Court, Cleveland County; B. F. Wolf, Judge. In the matter of proceedings to assess for luxation in Cleveland County property of E. B. Johnson charged to be subject to taxation, and which had been omitted from the tax rolls. From the finding of the county treasurer sustaining the protest of the taxpayer, an appeal was taken to the. 'County court, which on motion was dismissed. From the order dismissing the appeal, the county brings error.

1Opinion of the Court

Opinion by

GALBRAITH, C.

This was a proceeding under the tax ferret statute (section 7449, Rev. Laws 1910) to enter upon the tax rolls property claimed to have been omitted therefrom. The notice required by the statute was served upon the taxpayer, and in response thereto he appeared and protested, and upon a hearing the county treasurer sustained tlio protest, and found that the property had not been omitted and was not subject to taxation. From this finding an appeal was prosecuted by Cleveland county to the county court, where, upon motion, the same was dismissed. From the order ,of…

2Cases cited2 opinions

  1. Muskogee County, Oklahoma v. Lanning McRobertsSupreme Court of Oklahoma · 1915
  2. In Re DuncanSupreme Court of Oklahoma · 1914

3Cited by3 opinions

  1. Stevenson v. Richardson CountyDistrict Court, D. Nebraska · 1949
  2. Houser v. OlmsteadSouth Dakota Supreme Court · 1930
  3. In Re EvansSupreme Court of Oklahoma · 1918

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