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KEYES v. PENN SQUARE MALL LTD.

No. 76635.

827 P.2d 909 (1992)

George C. KEYES, Oklahoma County Assessor, Appellant, v. PENN SQUARE MALL LTD. PARTNERSHIP, Appellee.

Court of Appeals of Oklahoma, Division No. I.

March 3, 1992.

Attorney(s) appearing for the Case

Robert H. Macy and Hugh A. Manning, Oklahoma City, for appellant.

Arthur F. Hoge, III, Oklahoma City, for appellee.

William P. Bleakley and Linda Maria Meoli, Oklahoma City, for amicus curiae Oklahoma State School Boards Ass'n and Independent School Dist. No. 37 of Oklahoma County, Okl.

Steven L. Tolson and J. Clayton La Grone, Oklahoma City, for amicus curiae Remington Park, Inc.

Released for Publication by Order of the Court of Appeals of Oklahoma, Division No. 1.

BAILEY, Judge:

Appellant George C. Keyes, Oklahoma County Assessor (Assessor), seeks review of the Trial Court's order finding that improvements to certain real property leased by Appellee Penn Square Mall Ltd. Partnership (Penn Square) should be assessed as real property. Herein, Assessor urges that the questioned property should be assessed as personal property.

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