Independent School District No. 3 of Kiowa County v. State ex rel. Oklahoma Tax Commission , 264 P.3d 1237 ( 2011 )
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ORDER
11 Petitioners' Application to Assume Original Jurisdiction previously granted.
*1238 12 Petition for Writ of Mandamus and/or for Declaratory Relief is granted. This Court finds: (1) the Kiowa County Assessor was acting as the agent of the Oklahoma Tax Commission under the provisions of 68 O.S. § 2902(E) and (F); (2) In this matter, the Kiowa County Assessor, while acting as the agent of the Oklahoma Tax Commission, failed to fulfill its statutory duties under 68 0.8. § 2902(F); (8) the Taxpayers, Blue Canyon Windpower II LLC, having done all that was required to timely file their application for exemption, are exempt from 2010 ad valo-rem taxes; (4) Kiowa County is entitled to reimbursement from the Ad Valorem Reimbursement Fund by reason of the qualifying exemption. 62 O.S. § 1983; and (5) the Oklahoma Tax Commission is mandated to provide said reimbursement to Kiowa County.T3 DONE BY ORDER OF THE SUPREME COURT IN CONFERENCE THIS 20TH DAY OF OCTOBER 2011.
4 ALL JUSTICES CONCUR.
Document Info
Docket Number: No. 109,799
Citation Numbers: 264 P.3d 1237, 2011 OK 87
Filed Date: 10/20/2011
Precedential Status: Precedential
Modified Date: 1/2/2022