The dispositive issue on appeal is whether a challenge to a bond election may be filed within thirty days after the Attorney General certifies that the bonds have been issued in accordance with prescribed methods of procedure, or if challenges to the validity of a bond election must be filed before the Bond Commissioner approves issuance of the bonds. We find that pursuant to 62 O.S. 1981 ยง 13[ 62-13] bond elections may be challenged within thirty days after certification, or that under our decisions in Arthur v. City of Stillwater, 611 P.2d 637, 639 (Okla. 1980) and Beauchamp v. Oklahoma City, 477 P.2d 51, 55 (Okla. 1970), cert denied, 400 U.S. 917, 91 S.Ct. 175, 27 L.Ed.2d 156 (1970), taxpayers may file an action before approval of the bonds. REVERSED AND REMANDED
Title 73 O.S. Supp. 2002 ยง 160[ 73-160], see note 3, supra. Beauchamp v. Oklahoma City, 1970 OK 192, 477 P.2d 51, cert. denied, 400 U.S. 917, 91 S.Ct. 175, 27 L.Ed.2d 156, wherein the Court gives, in ยถ 15, an example as follows: . . .
In the case of Payne v. Jones, this Court held: 193 Okla. 609, 146 P.2d 113, 117 (1944); see also, Beauchamp v. Oklahoma City, 477 P.2d 51, 55 (Okla. 1970). We are committed to the rule that a resident taxpayer, although he shows no special or private interest, may maintain an action to enjoin the illegal creation of a public debt or the illegal expenditure of public funds.
"It shall be the duty of the Bond Commissioner to prepare uniform forms and prescribe a method of procedure under the laws of the State in all cases where it is desired to issue public securities or bonds, in any county, township, municipality or political or other sub-divisions thereof of the State of Oklahoma; and it shall be the further duty of said Bond Commissioner to examine into and pass upon any security so issued, and such security, when declared by the certificate of said Bond Commissioner to be issued in accordance with the forms of procedure so provided shall be incontestable in any court in the State of Oklahoma unless suit thereon shall be brought in a court having jurisdiction of the same within thirty days from the date of the approval thereof by the Bond Commissioner." In Beauchamp v. City of Oklahoma City, 477 P.2d 51, 55 (Okla. 1970) this Court held that an action may be maintained to challenge the legality of a bond election prior to the performance of the Bond Commissioner passing on their validity. On April 16, 1979, the Board of Commissioners of the City of Stillwater, Oklahoma, adopted Ordinances No. 1834 and No. 1835.
Plaintiff's petition, in which intervenor joined, alleged that they were residents of the City; that they were not property taxpayers; that the action was brought in their behalf and in behalf of all persons resident within the City; and sought to enjoin the issuance and delivery of certain general obligation bonds approved at an election held within the City on June 9, 1970, pursuant to Art. 10, ยง 27, of the Oklahoma Constitution. The election and bonds, and the alleged grounds for their invalidity, and the relief sought, are the same as those described and set forth in the original action in this court, styled Beauchamp v. City of Oklahoma City, et al., this day decided and appearing in 477 P.2d 51. In the Beauchamp case we upheld the validity of the election and bonds and refused to issue an injunction.