PARKINSON v. VALENTE

No. 37575.

326 P.2d 826 (1958)

Joe T. PARKINSON, County Treasurer of Tulsa County, Oklahoma, Plaintiff in Error, v. Mary Elizabeth VALENTE, Executrix of the Will and Estate of Florence N. Hackendorf, deceased, Defendant in Error.

Supreme Court of Oklahoma.

Rehearing Denied May 27, 1958.

Application for Leave to File Second Petition for Rehearing Denied June 17, 1958.


Attorney(s) appearing for the Case

J. Howard Edmondson, County Atty., and Donald D. Cameron, Asst. County Atty., Tulsa, for plaintiff in error.

F.V. Westhafer, Tulsa, for defendant in error.


PER CURIAM

This action was initiated by defendant in error to recover the amount of ad valorem taxes paid to the plaintiff in error under protest. The statutory authority relied upon by defendant in error is 68 O.S. 1951 § 15.50, which provides that "* * * where the illegality of the tax is alleged to arise by reason of some action from which the laws provide no appeal, * * *" the taxpayer may pay the tax under protest and bring suit to recover the taxes illegally...

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