Legal Opinion
In Re the Assessment of Personal Property Taxes Against Missouri Gas Energy
Supreme Court of Oklahoma
Decided October 21, 2008No. 103,355PublishedCited by 32 opinions
1Opinion of the CourtOpala, J.
T1 The dispositive issues tendered on appeal are: (1) Did Assessor prove that the assessed property had a tax situs in Woods County? (2) Did Assessor prove that Missouri Gas Energy owned the assessed property? (8) Is the assessed natural gas tangible personal property for purposes of ad valorem taxation? (4) Does the challenged tax violate the Commerce Clause of the United States Constitution? and (5) Does the challenged tax violate the Freeport Exemption of the Oklahoma Constitution? We answer the first three questions in the affirmative and the last two questions in the negative.
I
THE…
2Cases cited74 opinions
- Rodriguez De Quijas v. Shearson/American Express, Inc.Supreme Court of the United States · 1989
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
69 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- FARLEY v. CITY OF CLAREMORESupreme Court of Oklahoma · 2020
- State v. PiggSupreme Court of Oklahoma · 2016
- FENT v. FALLINSupreme Court of Oklahoma · 2014
- ETC Marketing, Ltd. v. Harris County Appraisal DistrictTexas Supreme Court · 2017
- IN THE MATTER OF M.K.T.Supreme Court of Oklahoma · 2016
27 more not listed; retrieve them via the Exa API.