OKLAHOMA NITROGEN CO. v. LUCAS

No. 56962.

655 P.2d 1031 (1982)

OKLAHOMA NITROGEN CO., Appellant, v. Tom LUCAS, Treasurer of Woodward County, State of Oklahoma, and J.L. Cory, Assessor of Woodward County, State of Oklahoma, Appellees.

Supreme Court of Oklahoma.

December 14, 1982.


Attorney(s) appearing for the Case

J. Denny Moffett, Conner, Winters, Ballaine, Barry & McGowen, Tulsa, for appellant.

L. Jack Barton, Dist. Atty., Crieg Rittenhouse, Asst. Dist. Atty., Woodward, for appellees.


BARNES, Vice Chief Justice.

We are presented in this case with the question of whether a taxpayer who has been assessed and who has paid taxes without protest under a system of ad valorem taxation which is unconstitutional, may seek relief under 68 O.S. 1971 § 2479 or is limited to an action under 68 O.S. 1965 § 2469? Under the facts of this case we affirm the court below and hold that appellant must bring its action under § 2469.

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