Legal Opinion
In Re the Assessment for the Year 2000 of Certain Property Owned by Oneok Field Services Gathering, LLC
Supreme Court of Oklahoma
Decided December 28, 2001No. 95,776PublishedCited by 14 opinions
1Opinion of the Court
BOUDREAU, Justice.
11 This is an appeal from an order of the district court reducing the ad valorem tax valuation of the personal property of Oneok Field Services Gathering, LLC, in Washita County, Oklahoma, for the 2000 tax year. A statutory construction issue is presented: Has the Legislature classified pipeline rights of way as real property or personal property for assessment by a county assessor? We conclude that for purposes of ad valorem tax assessment by a county assessor, pipeline rights of way are within the statutory definition of real property. We hold the district court did not…
2Cases cited13 opinions
- Manley v. BrownSupreme Court of Oklahoma · 1999
- Oliver v. City of TulsaSupreme Court of Oklahoma · 1982
- Story v. HefnerSupreme Court of Oklahoma · 1975
- In Re Indian Territory Illuminating Oil Co.Supreme Court of Oklahoma · 1914
- Oklahoma Ry. Co. v. Severns Paving Co.Supreme Court of Oklahoma · 1917
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Liddell v. HeavnerSupreme Court of Oklahoma · 2008
- EOG Resources Marketing, Inc. v. Oklahoma State Board of EqualizationSupreme Court of Oklahoma · 2008
- Panhandle Producers & Royalty Owners Ass'n v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2007
- Save Ad Valorem Funding for Students v. Oklahoma Department of Environmental QualityCourt of Civil Appeals of Oklahoma · 2005
- Affordable Residential Communities 7, L.L.C. v. Canadian County AssessorCourt of Civil Appeals of Oklahoma · 2006
9 more not listed; retrieve them via the Exa API.