Oklahoma State Board of Equalization v. Craig

In this original proceeding for a prerogative writ the court holds that corrective relief from a utility assessment of the State Board of Equalization [Board] may be sought solely by appeal to the Supreme Court in conformity with the Ad Valorem Tax Code [Tax Code], 68 O.S.1981 §§ 2465 and 2468(a).1 Inasmuch as the complainant below — Lincoln County — did not bring its appeal to this court but instead challenged the utility assessment in the district court, the court declines today to decide whether a county would have standing to contest the Board’s action. Furthermore, as the County’s…