Assessment of Real Property of Integris Realty Corp. v. Oklahoma County Board of Tax Roll Corrections & Mike Means

BOUDREAU, J.,

with whom OPALA and KAUGER, JJ., join, dissenting.

¶ 1 The majority opinion affirms the ad valorem tax charitable-purposes exemption for certain office space occupied by “Integris Nonprofit Entities” identified as engineering, education and training, facility planning, physician services, foundation, legal, plaza hotel, managed care, CVI lab, diabetes center, heart center, surgery center, and fertility institute. Because the record before us is void of any evidence showing the charitable character of the use of this office space, I must respectfully dissent.

¶2 Our state…