Wenner v. Mothersead

19 Citing cases

  1. Home Bldg. Loan Ass'n v. State

    9 P.2d 731 (Okla. 1931)   Cited 7 times
    In Home Bldg. Loan Association v. State, 156 Okl. 89, 9 P.(2d) 731, the opinion quotes from Thompson Building Associations, supra, but it had under consideration only the question of taxing its cash, loans, accounts, etc., and not the taxation of its stock.

    Statutes exempting property from taxation are to be strictly construed. Wenner v. Mothersead, 129 Okla. 273, 264 P. 816; Watkins-Glen v. Hager, 252 N.Y. S. 146. Exemptions from taxation are not favored. Board of Com'rs v. Sancomb, 251 N Y S. 607. 2.

  2. Leslie v. Johnson

    24 F. Supp. 406 (W.D. Okla. 1938)

    Lankford v. Schroeder, supra.         It is contended by the plaintiff that the Supreme Court of Oklahoma in Wenner v. Mothersead, 129 Okl. 273, 264 P. 816, has reversed its position on this proposition. However, in the opinion on rehearing, the court said (page 819):

  3. Ass'n for Equitable Tax. v. Oklahoma City

    1995 OK 62 (Okla. 1995)   Cited 83 times
    Holding that a city may create classes of taxpayers for the purpose of the municipal sales tax

    It is fundamental that property is never exempt from taxation except by specific and definite provisions of the law and that the legislature cannot grant an exemption from taxation except as provided by the constitution. Wenner v. Mothersead, 129 Okla. 273, 264 P. 816 (1928); Independent School Dist. No. 9 v. Glass, 639 P.2d 1233 (Okla. 1982).

  4. City of Idabel v. School Dist. No. Five

    434 P.2d 285 (Okla. 1967)   Cited 6 times
    In City of Idabel ex rel. Woodroof v. School District No. Five, 434 P.2d 285 (Okla. 1967), the Oklahoma Supreme Court said that property owned by a school district was not exempt from special assessments, finding that "the law is settled that neither constitutional nor statutory provision exempting property from taxation serves to exempt property from the levy of special assessments for local improvements."

    The rule in this jurisdiction is that property never is exempt from taxation except by special and definite provision of law. Wenner v. Mothersead, 129 Okla. 273, 264 P. 816; Home-Stake Production Co. v. Board of Equal., etc., Okla., 416 P.2d 917. Defendants' conclusion that because section 274, supra, provides a city's liability for such special assessments without mention of school districts is unsound.

  5. Home-Stake Production Co. v. Bd. of Equalization

    1966 OK 115 (Okla. 1966)   Cited 17 times
    In Home-Stake Production Co. v. The Board of Equalization, Okl., 416 P.2d 917 (1966), the Court said: "The law is settled that no claim of tax exemption can be sustained unless it is shown same clearly comes within the provisions of the law under which the exemption is claimed."

    Baldwin v. Board of Tax-Roll Corrections, Okla., 331 P.2d 412. The Constitution, Art. V § 50, forbids legislative exemption of any property from taxation other than property enumerated under Constitution, Art. X § 6. The Legislature may substitute one form of taxation for another, since there is no positive requirement that property be taxed upon an ad valorem basis. In re Assessment of Chickasha Cotton Oil Co., 80 Okla. 101, 194 P. 215; Wenner v. Mothersead, 129 Okla. 273, 264 P. 816. Neither can the Legislature grant exemptions not recognized by the Constitution, nor enlarge exemptions recognized.

  6. Baldwin v. Board of Tax-Roll Corrections

    331 P.2d 412 (Okla. 1958)   Cited 5 times

    "A tax exemption claim cannot be sustained unless it is shown that it comes clearly within the provisions of the law under which the exemption is claimed." And in Wenner v. Mothersead, 129 Okla. 273, 264 P. 816, it is held in the third paragraph of the syllabus: "Under the recognized rule of law, property is never exempted from taxation except by a special and definite provision of law."

  7. Application of Oklahoma Turnpike Authority

    203 Okla. 335 (Okla. 1950)   Cited 45 times
    Finding that the Authority's enabling act was not a special law, did not violate the single subject rule, was not enacted in excess of the Legislature's constitutional authority, and that any bonds issued by the Authority were not obligations of the State

    It is enough to say they do not support the contention here made. Protestants also cite Wenner v. Mothersead, 129 Okla. 273, 264 P. 816. There it was held that certain property taken over and held by bank commissioners for specified purposes had no exemption from taxation.

  8. Animal Rescue League v. Assessors of Bourne

    310 Mass. 330 (Mass. 1941)   Cited 64 times
    In Animal Rescue League of Boston v. Assessors of Bourne, 310 Mass. 330, 333 (1941), we observed that "[t]he term 'owner'... is one of flexible meaning depending upon the other language of the particular statute in which it is employed and the purpose and aim of the statute.

    Under State constitutions and statutes exempting from taxation property belonging to a State it has been held that an ownership which does not comprise all the legal and equitable interests in the land was insufficient for an exemption, and likewise, that ownership as trustee was not the ownership necessary for an exemption. People v. University of Illinois, 357 Ill. 369. Regents of Kansas State Agricultural College v. Hamilton, 28 Kan. 376. St. Louis v. Wenneker, 145 Mo. 230. Wenner v. Mothersead, 129 Okla. 273. State v. Commissioners of Beadle County, 53 S.D. 609. Spokane County v. Spokane, 169 Wn. 355. Seattle v. King County, 3 Wn.2d 26. Comstock v. Boyle, 144 Wis. 180.

  9. Board of Com'rs v. Oklahoma Tax Commission

    185 Okla. 625 (Okla. 1939)   Cited 7 times
    Holding tractor leased by county is not exempt from motor registration fee and excise tax

    The definition of the "owner," and the use of the term owning or possessing, in other sections of the act renders it apparent that the choice of the word "owned" in the exemption section was deliberate, and this is accentuated by the further provision that all other vehicles must be registered at the regular rate. Exemption statutes are strictly construed against the exemption. Home Building Loan Ass'n of Shawnee v. State (1931) 156 Okla. 89, 9 P.2d 731; Wenner v. Mothersead (1927) 129 Okla. 273, 264 P. 816. And an exemption from taxation will not be created by implication, but must be granted in terms too plain to be mistaken. 26 R. C. L. 313. Nor does the exemption of state property extend to that belonging to a private corporation, though used for strictly public purposes.

  10. Board of Equalization of Oklahoma County v. Bonner

    93 P.2d 1077 (Okla. 1939)   Cited 10 times

    The exemption statute is to be strictly construed against the exemption. Oklahoma City v. Shields (1908) 22 Okla. 625. 100 P. 559; Wenner, County Treas., et al. v. Mothersead et al. (1927) 129 Okla. 273, 264 P. 816; Home Bldg. Loan Ass'n v. State (1931) 156 Okla. 89, 9 P.2d 731. And where the language is plain and unambiguous, there is no room for construction. First Nat. Bank of Anadarko v. Mills (1928) 134 Okla. 186, 272 P. 840; McCain v. State Election Board et al. (1930) 144 Okla. 85, 289 P. 759. We therefore conclude that under the agreed facts the land involved was not a homestead within the purview of the tax exemption statute.