Legal Opinion

Lowden v. Caddo County Excise Board

Supreme Court of Oklahoma

Decided March 3, 1936No. 26308PublishedCited by 6 opinions

1Opinion of the CourtWelch, J.

This appeal from the Court of Tax Review seeks to reverse that court’s order overruling certain tax protests relating to the general fund of six separate school districts in Caddo county for the fiscal year 1934-35.

On October 6, 1934, the excise board of Caddo county filed with the State Auditor, as provided by law, the complete appropriation and tax levies for these school districts. No protest concerning same was made within 40 days from the filing thereof. On December 21, 1934, the excise board, joined by the county attorney, presented to the Court of Tax Review its motion for permission…

2Cases cited4 opinions

  1. Board Ed. of Guthrie v. Excise Board of Logan Co.Supreme Court of Oklahoma · 1922
  2. Webster v. MorrisSupreme Court of Oklahoma · 1928
  3. Liberty National Bank v. County Excise BoardSupreme Court of Oklahoma · 1935
  4. In Re Chicago, R. I. & P. Ry. Co.'s ProtestSupreme Court of Oklahoma · 1930

3Cited by6 opinions

  1. Clay v. Independent School District No. 1 of Tulsa CountySupreme Court of Oklahoma · 1997
  2. Excise Board of Tulsa County v. City of TulsaSupreme Court of Oklahoma · 1937
  3. Greer County Excise Board v. LowdenSupreme Court of Oklahoma · 1936
  4. St. Louis-San Francisco Ry. Co. v. Tillman County Excise BoardSupreme Court of Oklahoma · 1949
  5. Clay v. Independent School District No. 1 of Tulsa CountySupreme Court of Oklahoma · 1997

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