Southwestern Bell Mobile Systems, Inc. v. State Board of Equalization

MEMORANDUM OPINION

ADAMS, Judge:

¶ 1 The State Board of Equalization (Board) and the Oklahoma Tax Commission (Commission) appeal from a declaratory judgment finding that Board lacks jurisdiction to assess the property of the Appellees (collectively, Taxpayers) for ad valorem taxation purposes because they are not “public service corporations” within the meaning of 68 O.S.Supp.1995 § 2808. Under the undisputed facts of this ease, United Airlines, Inc. v. State Board of Equalization, 1990 OK 29, 789 P.2d 1305, requires us to conclude that Taxpayers are public service corporations. Accordingly, we…