APPEAL OF THOMPSON BUILDING COMPANY

APPEAL OF THOMPSON BUILDING COMPANY
1957 OK 204
316 P.2d 179
Case Number: 37516
Decided: 09/17/1957
Supreme Court of Oklahoma

 
MATTER OF THE APPEAL OF THOMPSON BUILDING COMPANY FROM AN ORDER OF THE BOARD OF EQUALIZATION OF TULSA COUNTY, OKLAHOMA.

Syllabus by the Court

¶0 1. Admission of incompetent evidence in a cause tried to the court is not ordinarily reversible error where there is competent evidence reasonably tending to support the judgment.
2. A party in an appeal from an order of the county equalization board to the district court, who has filed the written notice of appeal provided for by 68 O.S1951 §15.42 cannot be deprived of his appeal by failure of the county clerk to make the required transcript and to file the same with the district court clerk or deliver the same to appellant for such filing within the time fixed in said statutory provision.
3. In assessing property for ad valorem tax purposes, uniformity and equality required by the 14th Constitution takes precedence over the requirement of Art. X, Sec. 8 of the Oklahoma Constitution that property be assessed "at its fair cash value" where compliance with both provisions is impossible.
4. In a trial de novo in the district court on appeal from the decision of the county equalization board denying a protest to the assessed valuation of taxable property as fixed by the county assessor, the issues to be tried are those raised by the protest filed with said board.
5. In a trial de novo in the district court on appeal from the decision of the county equalization board denying a protest to the assessed valuation of taxable property as fixed by the county assessor, the issues to be tried are those raised by the protest filed with said board.
6. In a trial de novo in the district court on appeal from the decision of the county equalization board denying a protest to the assessed valuation of taxable property as fixed by the county assessor, the issues to be tried are those raised by the protest filed with said board.
7. In a trial de novo in the district court on appeal from the decision of the county equalization board denying a protest to the assessed valuation of taxable property fixed by the county assessot, the burden of proof rests upon the protestant because he is the party seeking affirmative relief.
8. The judgment of the district court fixing the assessed valuation of property for ad valorem tax purposes, rendered on appeal and trial de novo from an order of the county equalization board denying taxpayer's protest to assessed valuation thereof as fixed by the county assessor, will not be vacated by this court on appeal for insufficiency of evidence to support it where said judgment is not against the clear weight thereof.

Appeal from the District Court of Tulsa County; Lewis C. Johnson, Judge.

Appeal by the County Assessor of Tulsa County from a judgment of the District Court on trial de novo on appeal from a judgment and order of the County Equalization Board denying in whole or in part protests to the assessed valuation for ad valorem tax purposes as fixed by the county assessor on the lot and office building of the Thompson Building Company in the City of Tulsa. Judgment of the District Court affirmed.

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

Marvin T. Johnson, Tulsa, Floyd L. Rheam, Tulsa, for defendant in error.

DAVISON, Justice.

¶1 This is an appeal by the Tulsa County Assessor from a judgment of the District Court of Tulsa County, fixing the valuation of an office building in the City of Tulsa, owned by Thompson Building Co. for ad valorem tax purposes for the years, 1952, to 1955, inclusive. The protest and subsequent proceedings in connection with the assessment for each of said years constituted a separate matter on appeal in the District Court but all four of said appeals were consolidated for trial by said court. The parties will be referred to as "assessor" and "taxpayer."

¶2 On April 4, 1952, the taxpayer filed a protest, denominated "complaint", with the County Equalization Board, protesting the action of the assessor in raising the assessed valuation of its real property from $448,500 to $510,000 for the year 1952. The protest was heard and except for a minor reduction, was denied by the said equalization board on June 3, 1952. On June 10, 1952, immediately prior to the adjournment of the board, the taxpayer filed written notice of appeal from said decision of the board to the district court. The transcript, prepared and certified by the County Clerk, was filed in the District Court on September 19, 1953.

¶3 On May 1, 1953, the taxpayer filed a protest, denominated "complaint" with the County Equalization Board, protesting the action of the assessor in raising the assessed valuation of its real property to $645,610 for the year 1953. The protest was heard and denied by the said equalization board on June 1, 1953. Adjournment was on June 30, 1953. On June 11 of said year the taxpayer filed written notice of appeal from said decision of the board to the district court. The transcript, prepared and certified by the County Clerk was filed in the District Court on September 19, 1953.

¶4 On April 23, 1954, the taxpayer filed a Notice of Protest with the County Equalization Board protesting the action of the assessor in raising the assessed valuation of its real property to $645,610 for the year 1954. The protest was heard and the valuation reduced to $572,240. Written notice of appeal from said decision of the board to the district court was given by the assessor. The transcript prepared and certified by the County Clerk was filed in the District Court on April 6, 1955.

¶5 On May 2, 1955, the taxpayer filed a Notice of Protest with the County Equalization Board protesting the action of the assessor in raising the assessed valuation of its real property to $645,610 for the year 1955. The protest was heard and denied by said equalization board on May 26, 1955. Adjournment was on June 10, 1955. On June 3 of said year, the taxpayer filed written notice of appeal from said decision of the board to the District Court. The transcript, prepared and certified by the County Clerk, was filed in the District Court on August 1, 1955.

¶6 On August 2, 1955, the assessor filed motions to dismiss appeal from the decision on the 1952, 1953 and 1955 valuations "on the ground that (each) appeal was not filed within ten days after the final adjournment of the Board as provided by statute (

¶7 One proposition here presented is that the trial court erred in admitting certain incompetent evidence prejudicial to the appellant. No authority is cited in support thereof. The matter was tried to the court and, under such circumstances, even if the evidence was inadmissible "it is not ordinarily reversible error where there is competent evidence reasonably tending to support the judgment in a cause tried to the court." Krumme v. Walker, 199 Okl. 6, 181 P.2d 835, 838, citing Liles v. Bigpond, 190 Okl. 112, 121 P.2d 596.

¶8 Except that, herein, the assessor does not question the authority of the trial court to consolidate the several cases nor raise any question concerning the time within which a taxpayer may file, with the county equalization board, a protest as to the proposed assessed value of his realty, the remaining questions are substantially the same as those discussed and decided in Matter of National Bank of Commerce of Tulsa, 316 P.2d 175, recently determined by this court. Therefore, omitting syllabi numbers two and three and the discussion relative thereto, the syllabi and opinion in the latter case are hereby adopted as the remaining syllabi and opinion herein, including the opinion and syllabi in the case of Appeal of National Bank of Tulsa, Okl., 312 P.2d 495, therein adopted.

¶9 The judgment of the District Court is affirmed.