Legal Opinion
Shell Petroleum Corp. v. State Board of Equalization
Supreme Court of Oklahoma
Decided January 29, 1935No. 25220PublishedCited by 6 opinions
1Opinion of the CourtBayless, J.
Shell Petroleum Corporation, a corporation, complainant before the State Board of Equalization, appeals from the judgment of said board in dismissing its complaint against the action of the board in equalizing upward the assessed value of oil storage tanks in Oklahoma. The parties will be referred to herein as complainant and board.
Twenty oil tanks owned by complainant are involved. Ten are located in Carter county, one in Lincoln county, one in Osage county, and eight in Noble county. These tanks were returned by the complainant to the respective county assessors for ad valorem taxes at a…
2Cases cited8 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- In Re Assessment of Kansas City Southern Ry. Co.Supreme Court of Oklahoma · 1934
- In Re Appeal of McNealSupreme Court of Oklahoma · 1912
- Southern Surety Co. v. WaitsSupreme Court of Oklahoma · 1915
- Carrico v. CrockerSupreme Court of Oklahoma · 1913
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Utah Power & Light Co. v. Utah State Tax CommissionUtah Supreme Court · 1979
- In Re Assessment of National Bank of TulsaSupreme Court of Oklahoma · 1941
- McBirney v. Board of Equalization of Tulsa CountySupreme Court of Oklahoma · 1939
- Taber v. Carter Oil Co.Supreme Court of Oklahoma · 1936
- Kansas City Southern Railway Co. v. FergusonSupreme Court of Oklahoma · 1957
1 more not listed; retrieve them via the Exa API.