Williams v. Cookson

WELCH, Justice.

This is an action brought pursuant to 68 O.S.1961 § 15.50 which provides that if the illegality of a tax arises from some action of the taxing authorities from which no appeal is provided by law, the taxpayer may pay the tax under protest and sue to recover. The illegality alleged here is the failure of the County Assessor to give notice of an increase in the assessed valuation of plaintiff’s real property for the year 1960.

There is no dispute as to the facts out of which the action arose. Lot 4 of Sec. ¡L Twp. 32 N. R. 21 W. I.M. had been *912assessed as rural property for the…