Baldwin v. Board of Tax-Roll Corrections of Oklahoma County

JACKSON, Justice.

Applicants, Maurice B. Baldwin and La Rissa M. Baldwin, filed an application before the Board of Tax-roll Corrections of Oklahoma County to have certain real property 'and improvements owned by them declared exempt from taxation.

The claim of exemption is based upon the fact that part of said- property is under lease to the Federal Government for postal purposes. The Board denied the application; whereupon applicants appealed to the District Court. The District Court affirmed the order of the Board and applicants appeal.

At the outset we must determine whether this court has…