American Southwest Properties, Inc. v. Tulsa County Board of Equalization

BAY MITCHELL, Judge.

{1 Plaintiffs/Appellants American Southwest Properties, Inc. and Boomer Properties, LLC (Taxpayers)1 appeal from a district court judgment on Taxpayers' appeal from an unsettled determination rendered by the Tulsa County Board of Equalization on the 2011 assessment of ad valorem taxes against Taxpayers' property. After a non-jury trial, the trial court concluded: (1) Taxpayers' use of the subject property was not true agricul*649tural use as contemplated by statutory law; (2) the property should be classified and valued as commercial property for the 2011 tax year; and (8)…