Legal Opinion
Beacon Realty Investments Co. v. Cantrell
Supreme Court of Oklahoma
Decided March 21, 1989No. 59790PublishedCited by 1 opinion
1Per curiam
May a county assessor lawfully increase the fair cash value of a taxpayer’s property for ad valorem tax purposes without notice if at the same time the assessment percentage is reduced to a figure that leaves assessed valuation the same as for the previous year? We answer in the negative.
I
Beacon Realty Investments Company and several other businesses and individuals brought this action against the Tulsa County Treasurer and other county officials to obtain a refund of a portion of ad valorem taxes paid for the 1981-82 fiscal year.1
The foundation of their claim is that on January 1, 1981, the…
2Cases cited6 opinions
- City of Bristow Ex Rel. Hedges v. GroomSupreme Court of Oklahoma · 1944
- Cantrell v. SandersSupreme Court of Oklahoma · 1980
- Hays v. BonaparteSupreme Court of Oklahoma · 1928
- Gray v. Stiles, TreasurerSupreme Court of Oklahoma · 1897
- Chapman v. ThompsonSupreme Court of Oklahoma · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Pinnacle Design, Inc. v. BuchananCourt of Civil Appeals of Oklahoma · 1995