Muskogee Fair Haven Manor Phase I, Inc. v. Scott

LAVENDER, Justice.

¶ 1 The dispositive issue is whether the district court has jurisdiction to grant declaratory relief to a taxpayer who, without first invoking any judicial remedy provided in the Ad Valorem Tax Code, commences an action, challenging the county assessor’s refusal to recognize an exemption claimed under a self-executing provision of the Oklahoma Constitution. We answer in the negative and hold that the legislatively prescribed judicial remedies afforded to these taxpayers under the Code are adequate and exclusive, and that the district court therefore lacked subject matter…