Legal Opinion
General Motors Corp. v. Oklahoma County Board of Equalization
Supreme Court of Oklahoma
Decided July 26, 1983No. 58438PublishedCited by 32 opinions
1Opinion of the Court
IRWIN, Justice:
The Oklahoma Industries Authority (OIA), a public trust, created pursuant to 60 O.S.1961, § 176 et seq., as amended, sponsored the “public trust” financing for the construction of General Motors Corporation’s (GMC) assembly plant in Oklahoma City. The issue presented is whether GMC’s interest (improvements, machinery and equipment) in the plant is subject to ad valorem taxation. GMC contends its interest is not taxable because of a tax abatement agreement between it and the State of Oklahoma. GMC asserts that public agencies and officials of the State of Oklahoma agreed that if…
2Cases cited11 opinions
- Home Building & Loan Assn. v. BlaisdellSupreme Court of the United States · 1934
- Norton v. Shelby CountySupreme Court of the United States · 1886
- Lemon v. KurtzmanSupreme Court of the United States · 1973
- Von Hoffman v. City of QuincySupreme Court of the United States · 1867
- Grand River Dam Authority v. StateSupreme Court of Oklahoma · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Silver v. SlusherSupreme Court of Oklahoma · 1989
- Fent v. Contingency Review BoardSupreme Court of Oklahoma · 2007
- Ethics Commission v. CullisonSupreme Court of Oklahoma · 1993
- Liddell v. HeavnerSupreme Court of Oklahoma · 2008
- Campbell v. WhiteSupreme Court of Oklahoma · 1993
27 more not listed; retrieve them via the Exa API.