Sizemore v. Cleveland County Assessor

KAUGER, Justice.

The dispositive question presented is whether a partially constructed office building may be classified, and ad valorem taxes assessed at the rate of its intended *1055use, as an improvement to real property even if a certificate of occupancy has not been issued by the city where the property is located. We answer in the affirmative.

The appellants, Lawrence E. and Louise M. Sizemore, owned a building in Cleveland County which was damaged by fire in 1979. During 1981, the damaged building was removed, and construction was begun on a new building. The Sizemores stipulated that in…