STATE of Oklahoma ex rel. Jan Eric CARTWRIGHT, Attorney General of the State of Oklahoma; Nancy Jewell; Oklahoma Congress of Parents and Teachers, Inc.; Oklahoma Education Association, Inc.; Independent School District # 3 of Tulsa County, Oklahoma; Independent School District # 69 of Canadian County, Oklahoma; Independent School District # 52 of Oklahoma County, Oklahoma; Independent School District # 41 of Oklahoma County, Oklahoma; Independent School District # 12 of Oklahoma County, Oklahoma; Independent School District # 2 of Cleveland County, Oklahoma; Independent School District # 1 of Comanche County, Oklahoma; Enid Education Association; Tulsa Classroom Teachers Association, Inc.; Ponca City Educators Political Action Committee; Midwest City-Del City Classroom Teachers Association; Independent School District # 7 of Tulsa County, Oklahoma, and Putnam City Independent School District # 1 of Oklahoma County, Oklahoma, Petitioners,
v.
H.M. DUNBAR, County Assessor of Garfield County, Oklahoma, Respondent,
Garfield County Industrial Authority, and its Trustees, John O. Foreman, William V. Harris, J.W. Hill, Fred E. Kaupke, Joe E. King, L.L. Long, Leland H. Miller, Hugh L. Thurman, and Jack Zaloudek; and Koehring Company; and Chesterfield Cylinder Company, Inc., Respondent Intervenors.
Supreme Court of Oklahoma.https://leagle.com/images/logo.png
January 29, 1980.
Rehearing Denied April 14, 1980.
Attorney(s) appearing for the Case
Jan Eric Cartwright, Atty. Gen., John F. Percival, Asst. Atty. Gen., Mike Bardrick, Jennie McLean, Legal Interns, Oklahoma City, for petitioner, Attorney General of Oklahoma.
Lana Jeanne Tyree, John F. Cooper, Jane E. Gallagher, M. Ann Kilpatrick, Speck, Philbin, Fleig, Trudgeon & Lutz, Oklahoma City, for petitioners except the Attorney General.
Earl E. Goerke, Dist. Atty., Albert J. Hoch, Asst. Dist. Atty., Enid, for respondent.
Denzil D. Garrison, Garrison, Brown & Carlson, Oklahoma City, Rebecca L. Adams, Sand Springs, for respondent-intervenor, Garfield County Industrial Authority, and its trustees.
Douglas McKeever, McKeever, Glasser, Conrad, Herlihy & McKeever, Enid, for respondent-intervenor, Chesterfield Cylinder Co., Inc.
Ben L. Burdick, James C. Gibbens, D. Kent Meyers, Gary A. Bryant, W. David Tidholm, Steven R. Welch, Crowe, Dunlevy, Thweatt, Swinford, Johnson & Burdick, Oklahoma City, for respondent-intervenor, Koehring Co. amici curiae.
Fellers, Snider, Blankenship, Bailey & Tippens by James D. Fellers, John Joseph Snider, Margaret McMorrow-Love, Oklahoma City, William R. Grimm, Barrow, Gaddis, Griffith & Grimm, Tulsa, J. Harry Johnson, Oklahoma City, Sam A. Joyner, Lawton, David H. Loeffler, Jr., Loeffler & Allen, Tulsa, Edward H. Moler, Barefoot, Moler & Claro, Shirk, Work, Robinson & Williams by James E. Work, Richard B. Bates, Oklahoma City, Wilson Wallace, R. Rhys Evans, Ardmore, Wes Watkins, Washington, D.C., John W. Young, Sapulpa, for amici curiae.
Supreme Court of Oklahoma.
IRWIN, Vice Chief Justice.
The Garfield County Industrial Authority, a public trust, (GCIA) was created pursuant to 60 O.S. 1971, §§ 176-180, as amended.1 Garfield County is the beneficiary.
Since the Legislature first authorized the creation of public trusts as a vehicle for "public trust financing" in 1951, ad valorem taxes have not been assessed or paid upon public trust property...
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