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BOARD OF COUNTY COMM'RS v. STATE BOARD OF EQUALIZATION

No. 39324.

363 P.2d 250 (1961)

BOARD OF COUNTY COMMISSIONERS, OTTAWA COUNTY, State of Oklahoma, Plaintiff in Error, v. STATE BOARD OF EQUALIZATION OF THE STATE OF OKLAHOMA, Governor J. Howard Edmondson, Chairman, Andy Anderson, Secretary, & Bill Burkhart, Bill Christian, Jack Cornelius, John M. Rogers, & Mac Q. Williamson, Members, Defendants in Error.

Supreme Court of Oklahoma.

June 13, 1961.

Attorney(s) appearing for the Case

James Reed, Robert S. Gee, Miami, for plaintiff in error.

Mac Q. Williamson, Atty. Gen., Fred Hansen, First Asst. Atty. Gen., L.G. Hyden, Asst. Atty. Gen., Albert D. Lynn, Gen. Counsel for Oklahoma Tax Commission. Ed Armstrong, Asst. Counsel for Oklahoma Tax Commission, Oklahoma City, for defendants in error.

Otjen & Carter, by Frank Carter, Enid, for Oklahoma Farm Bureau, amicus curiae.

PER CURIAM.

Here, plaintiff in error appeals from the same order of the State Board of Equalization appealed from in other cases this day decided, including Cause No. 39323, Board of County Com'rs of Greer County v. State Board of Equalization, Okl., 363 P.2d 263.

According to the ratio study conducted by the Oklahoma Tax Commission, urban property in Ottawa County was assessed at 25.02% of its fair cash value and rural property...

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