Legal Opinion
William K. Warren Medical Research Center, Inc. v. Payne County Board of Equalization
Court of Civil Appeals of Oklahoma
Decided November 29, 1994No. 83144PublishedCited by 1 opinion
1Opinion of the Court
OPINION
GARRETT, Vice Chief Judge.
' The William K. Warren Medical Research Center, Inc., (Research Center) is a not for profit OHahoma corporation. Its stated reason for being is to promote the charitable purpose of health care. It owns buildings and improvements in Payne County which it leases to the Warren Clinic (Clinic), another not for profit Oklahoma Corporation.
The Payne County Assessor’s Office assessed the property for ad valorem taxation. Research Center applied for an exemption as a charitable institution. The Board of Equalization (Board) denied the application, and Research Center…
Also in this document: Concurrence.
2Cases cited4 opinions
- Beta Theta PI Corp. v. Board of Com'rs of Cleveland CountySupreme Court of Oklahoma · 1925
- Southwestern Osteopathic Sanitarium v. DavisSupreme Court of Oklahoma · 1926
- Baptist Health Care Corp. v. Okmulgee County Board of EqualizationSupreme Court of Oklahoma · 1988
- County Board of Equalization v. Frontier Grain Co.Supreme Court of Oklahoma · 1969
3Cited by1 opinion
- GDT CG1, LLC v. Oklahoma County Board of EqualizationCourt of Civil Appeals of Oklahoma · 2007