Legal Opinion
Appeal of Billings Community Elevator, Inc.
Supreme Court of Oklahoma
Decided July 25, 1972No. 44023PublishedCited by 4 opinions
1Opinion of the Court
LAVENDER, Justice.
This is an appeal, by the County Assessor of Noble County, Oklahoma, from a judgment of the district court of that county after trial de novo in an appeal from an order of the county board of equalization concerning the valuation of certain personal property for ad valorem tax purposes.
At the time of his death in 1967, William Gordon Hayton was the owner of four sets of improvements located upon four separately described tracts of leased land in Billings, Oklahoma. The improvements consisted of three grain elevators, two feed-mill buildings, two “flat” warehouses for grain…
2Cases cited13 opinions
- Appeal of National Bank of TulsaSupreme Court of Oklahoma · 1957
- Chapman v. Draughons School of Business, Inc.Supreme Court of Oklahoma · 1955
- Billingsley v. NorthSupreme Court of Oklahoma · 1956
- In re the Appeal of the National Bank of Commerce of TulsaSupreme Court of Oklahoma · 1957
- In Re Sprankle Co.Supreme Court of Oklahoma · 1917
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Enterprise Management Consultants, Inc. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1988
- Whig Syndicate, Inc. v. KeyesSupreme Court of Oklahoma · 1992
- Cimmarron Transportation, LLC v. HeavnerSupreme Court of Oklahoma · 2008
- Enterprise Management Consultants, Inc. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1988