APPEAL OF STANOLIND BUILDING CORPORATION

APPEAL OF STANOLIND BUILDING CORPORATION
1957 OK 328
317 P.2d 735
Decided: 12/24/1957
Supreme Court of Oklahoma

APPEAL OF STANOLIND BUILDING CORPORATION FROM AN ORDER OF THE BOARD OF
EQUALIZATION OF TULSA COUNTY, OKLAHOMA.

Syllabus by the Court

¶0 1. In assessing property for ad valorem tax purposes, uniformity and equality required by the 14th Amendment to the Federal 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.
2. 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.
3. 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 assessor, the burden of proof rests upon the protestant because he is the party seeking affirmative relief.
4. 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 by the taxpayer 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 said County Assessor, of the lot and building in the City of Tulsa, known as the Stanolind Building, owned, operated and occupied by the Stanolind Building Corporation. Judgment of the district court affirmed.

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

L.A. Thompson, Walter I. Hanson, Tulsa, Ray S. Fellows, Charles R. Fellows, 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, for ad valorem tax purposes for the years 1953, 1954 and 1955, of a certain building in the City of Tulsa, known as the Stanolind Building which was owned, operated and occupied by the Stanolind Building Corporation. The protest and subsequent proceedings as to the assessment for each of said years constituted a separate matter on appeal but all three were consolidated in the district court over the objection of the assessor. The parties will be referred to as "assessor" and "protestant."

¶2 The value placed upon the lot upon which the building stood was fixed for taxation at $236,250 for each of said years and no question was raised with regard to it. This litigation is concerned with the assessed valuation of the building which was fixed by the assessor at $959,580 for the years 1953 and 1954 and at $1,126,960 for the year 1955. The judgment of the trial court from which this appeal was taken fixed said values at $772,650 for said years.

¶3 Except for minor differences in the evidence, this case is identical as to issues and questions of law, to Appeal of National Bank of Tulsa, Okl., 312 P.2d 495. The syllabi and the opinion therein are hereby adopted as the syllabi and opinion herein.

¶4 The judgment of the trial court is affirmed.

¶5 CORN, V.C.J., and HALLEY, WILLIAMS, JACKSON and CARLILE, JJ., concur.

¶6 BLACKBIRD, J., concurs by reason of the rule of Stare Decisis.

¶7 WELCH, C.J., and JOHNSON, J., dissent.