In re SOUTHWEST UTILITIES SERVICE CO.'S ASSESSMENT.

In re SOUTHWEST UTILITIES SERVICE CO.'S ASSESSMENT.
1933 OK 202
25 P.2d 636
165 Okla. 43
Case Number: 23010
Decided: 03/28/1933
Supreme Court of Oklahoma

In re Southwest Utilities Service Co.'s Assessment

Syllabus

¶0 1. Taxation--Statutory Procedure Before State Board of Equalization--Written Complaint as Prerequisite Review of Decisions.
Sections 12660 and 12661, O. S. 1931, provide remedies and rights to taxpayers in matters relating to the assessment of their property for purposes of taxation, and prescribe the method whereby a taxpayer feeling himself aggrieved may proceed to obtain a hearing before boards of equalization and to a review of the action of the board. Section 12663, O. S. 1931, provides that the remedies of resort and appeal as provided in sections 12660 and 12661, supra, shall be exclusive. Under said section of the law, an aggrieved taxpayer, to obtain the hearing contemplated therein and a review of the action of the board, must file a written complaint with the State Board of Equalization specifying his grievances and the pertinent facts in relation thereto in ordinary and concise language and without repetition in such manner as to enable a person of common understanding to know what is intended.
2. Same--Dismissal of Appeal Where Record Shows no Complaint Filed.
Where, in an appeal to this court to review the action of the State Board of Equalization of this state in fixing the value of property for purposes of taxation, the transcript of the record fails to disclose that the complaining parties have filed with said board a written complaint, as provided in section 12660, O. S. 1931, the attempted appeal to this court from such action of the board will be dismissed.
3. Same.
The record herein examined, and held, that no written complaint as prescribed by law was filed with the State Board of Equalization, and the appeal is dismissed.

Appeal by the Southwest Utilities Service Company from an assessment made by the State Board of Equalization. Dismissed.

King & Delaney, for appellant.
C. W. King and J. Berry King, Atty. Gen., for appellee.

WELCH, J.

¶1 The question involved in this action is identical with the question involved in cause No. 23008, entitled, "In the Matter of the Assessment for Taxation Purposes Upon the Property of the Earlsboro Gas Company, a Corporation, Doing Business in the State of Oklahoma, for the Year 1931," 165 Okla. 40, 25 P.2d 632, this day dismissed by decision of this court. The causes were briefed jointly by permission of this court, and have been by the court considered jointly, upon briefs filed, for the purpose of a determination of the issues raised by motions to dismiss.

¶2 The decision adopted in that case is adopted as the decision in this case.

¶3 The appeal is therefore dismissed.