Legal Opinion
County Board of Equalization v. Frontier Grain Co.
Supreme Court of Oklahoma
Decided May 6, 1969No. 42547PublishedCited by 5 opinions
1Opinion of the Court
DAVISON, Justice.
This is an appeal from a judgment of the District Court of Kay County concerning the 1965 ad valorem assessment on the real estate and improvements of Frontier Grain Company.
The tract of land is located in Ponca City, Oklahoma, and the improvements, which were built in the 1920s, consist of grain elevators with a capacity of about 484,000 bushels, an office structure, and buildings formerly used in flour mill operations. The flour mill operations ceased in 1948 and the mill machinery was stripped or removed.
The assessed valuation of the property on January 1, 1965, for ad…
2Cases cited4 opinions
- Bliss Hotel Company v. ThompsonSupreme Court of Oklahoma · 1962
- Appeal of National Bank of TulsaSupreme Court of Oklahoma · 1957
- Mid-Continent Building Co. v. Board of EqualizationSupreme Court of Oklahoma · 1939
- Dolese Bros. Co. v. NicholsSupreme Court of Oklahoma · 1945
3Cited by5 opinions
- Appeal of Billings Community Elevator, Inc.Supreme Court of Oklahoma · 1972
- Cimmarron Transportation, LLC v. HeavnerSupreme Court of Oklahoma · 2008
- Southland Associates v. ClayCourt of Civil Appeals of Oklahoma · 1998
- William K. Warren Medical Research Center, Inc. v. Payne County Board of EqualizationCourt of Civil Appeals of Oklahoma · 1994
- Opinion No. 80-149 (1980) Ag, Oklahoma Attorney General Reports1980