Legal Opinion

Board of County Commissioners v. State Board of Equalization

Supreme Court of Oklahoma

Decided June 13, 1961No. 39321PublishedCited by 30 opinions

1Per curiam

This appeal from an order of the State Board of Equalization, hereinafter referred to as appellee, arose out of proceedings before said Board, dealing with complaints filed by Boards of County Commissioners •of various counties in the State, against the appellee Board’s previous order directing an increase of valuations for assessment of ad valorem taxes, in 63 of the State’s 77 •counties. The order referred to rural land and improvements as one class of property, and to urban land and improvements as another class. It required a 10% increase in valuations for the first class, and a 1.75%…

2Cases cited8 opinions

  1. City of Tombstone v. MacIaArizona Supreme Court · 1926
  2. Williams v. City of NormanSupreme Court of Oklahoma · 1921
  3. In Re Appeal of McNealSupreme Court of Oklahoma · 1912
  4. State ex rel. Wyatt v. VaileSupreme Court of Missouri · 1894
  5. Blake v. YoungSupreme Court of Oklahoma · 1927

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3Cited by30 opinions

  1. State Ex Rel. Poulos v. State Board of EqualizationSupreme Court of Oklahoma · 1975
  2. State Ex Rel. Poulos v. State Board of EqualizationSupreme Court of Oklahoma · 1982
  3. Continental Oil Co. v. Oklahoma State Board of EqualizationSupreme Court of Oklahoma · 1976
  4. Tulsa County Board of Equalization v. Independent School District No. 1 of Tulsa CountySupreme Court of Oklahoma · 1987
  5. Board of County Commissioners v. State Board of EqualizationSupreme Court of Oklahoma · 1961

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