Parkinson v. Valente

This action was initiated by defendant in error to recover the amount of ad valorem taxes paid to- the plaintiff in error under protest. The statutory authority relied upon by defendant in eri’or is 68 O.S.1951 § 15.50, which provides that “ * * * where the illegality of the tax is alleged to arise by reason of some action from which the laws provide no appeal, * * *” the taxpayer may pay the tax under protest and bring suit to recover the taxes illegally collected.

The facts of this action are not in dispute. The valuation of deceased’s property was increased by the assessor for the year…