In re Moore

2 Citing cases

  1. Okla. Cty. v. Queen City Lodge, I. O. O. F

    156 P.2d 340 (Okla. 1945)   Cited 49 times
    Holding that if property is used for both exempt and nonexempt purposes taxes must be paid on a proportional basis

    The forum ordinarily provided, and which should ordinarily be resorted to, is the county board of equalization, but the Legislature realized that circumstances would sometimes arise which in fairness should excuse a property owner for not having attended the meeting of such board, and provided that in such cases application for relief might be made to the board of county commissioners. It must be borne in mind that one of the circumstances alleged was the lack of official notice required to be given by chapter 115, S.L. 1933, which was in effect at the time of the assessment, and the terms of which applied to property arbitrarily assessed in the absence of a return by the owner. In re Moore, 182 Okla. 330, 77 P.2d 676. In view of our decision we need not pass upon the contention of the Lodge that the complaint also conferred jurisdiction on the board of county commissioners under 68 O.S. 1941 ยง 15.56[68-15.56].

  2. Morningside Hosp. Training School v. Carmichael

    89 P.2d 958 (Okla. 1939)   Cited 6 times

    It is apparent that in that case the board of commissioners did not have power to order a change in the assessment, largely for the reason that the property owner had not shown good cause for not having attended the meetings of the county board of equalization. See, also, State v. State ex rel. Shull, 142 Okla. 293, 286 P. 891, wherein the methods for redress to the property owner are discussed. See, also, Ivester v. State ex rel. Gillum County Attorney et al., 183 Okla. 519, 83 P.2d 193, wherein it is held that the taxes levied are fixed liabilities, and the opinion discusses the necessity of showing "good cause" when applying to the board of county commissioners for relief, under the statute under discussion. See In re Moore, 182 Okla. 330, 77 P.2d 676, for a discussion of the general intent of the assessment laws to attain finality of assessments before making tax levies. Whatever might be the legal effect of an unappealed and final order of the board of county commissioners in proceedings under this statute, which recites or reflects that good cause was shown, as concerns the question of a subsequent attack thereon, we conclude that an order and proceedings as here, which do not so show, are subject to the present attack upon the ground that the board was wholly without power to so act.