Opinion No. (1988)

Dear Auditor and Inspector Scott

¶ 0 The Attorney General has received your request for an official opinion asking, in effect:

Must a public service company which is protesting the valuationof its property before the State Board of Equalization, pay itsad valorem taxes to the counties under protest in order to obtaina refund, where the taxes are due prior to a decision by theState Board of Equalization?

¶ 1 The property of public service corporations is assessed annually by the State Board of Equalization. 68 O.S. 2443 (1981). Public service corporations prepare lists of their taxable property…