Pan Am. Petroleum Corp. v. Board of Tax-Roll Corrections of Tulsa County

• Decision Date: 22 May 1973
• Docket Number: TAX-ROLL,No. 44546,44546
• Citation: 510 P.2d 680
• Parties: PAN AMERICAN PETROLEUM CORPORATION, a corporation, Appellant, v. BOARD OFCORRECTIONS OF TULSA COUNTY, Oklahoma; and James A. Parkinson, County Treasurer, Tulsa County, Oklahoma, Appellees.
• Court: Oklahoma Supreme Court

Page 680

510 P.2d 680

PAN AMERICAN PETROLEUM CORPORATION, a corporation, Appellant, v.BOARD OF TAX-ROLL CORRECTIONS OF TULSA COUNTY, Oklahoma; and James A. Parkinson, County Treasurer, Tulsa County, Oklahoma, Appellees.

No. 44546.

Supreme Court of Oklahoma.

May 22, 1973.

Appeal from the District Court of Tulsa County; Frederick S. Nelson, judge.

Appellant, Pan American Petroleum Corporation, paid certain taxes for the years 1966 and 1967 under protest and filed its Complaints of erroneous tax assessments and Petitions for Correction with the Board of Tax Roll Corrections of Tulsa County.The Board denied Pan American's Complaints and Pan American appealed to the District Court.

Appellant also filed two actions against James A. Parkinson, County Treasurer of Tulsa County, to recover the taxes paid under protest.

The cases were consolidated for trial.The trial court affirmed the Board of Tax Roll Corrections' Denial of Pan American's Complaints of erroneous assessments and Petitions for Correction.The trial court also rendered judgment against Pan American in its two actions to recover the taxes paid under protest.Pan American appealed.Judgment of the Trial Court reversed with directions.

T. C. McCorkle, Tulsa, for appellant.

S. M. Fallis, Jr., Dist. Atty., by Andrew B. Allen, Asst. Dist. Atty., for appellees.

IRWIN, Judge:

In State v. Ford, Okl., 434 P.2d 934, promulgated on September 19, 1967, we held that '* * * the tax exemptions provided for in 11 O.S.Supp.1965, §§ 481 and 482, which are unauthorized under the provisions of Art. 5, § 50, and Art. 10,§ 6, Okla.Const., * * * constitute no authority for classifying such property as exempt from city taxes and Such properties should be classified for city taxes beginning with the tax year 1968.'(emphasis ours)

The fundamental issue presented is whether our decision in Ford holding that 'such properties should be classified for city taxes beginning with the tax year 1968', should have a uniform operation throughout the State, or whether certain properties in the City of Tulsa may be classified for city taxes prior to the tax year 1968.

The events forming the basis for these proceedings are briefly summarized.In June 1966, the Honorable Charles Nesbitt, then Attorney General of the State of Oklahoma, issued an official opinion to the County Attorney of Stephens County, in which he concluded that portions of §§ 481 and 482, supra, which exempted certain properties from municipal taxation were unconstitutional in part.

The County Assessor of Tulsa County followed the opinion of the Attorney General and in 1966 began assessing for tax purposes certain real property of Appellant, Pan American Petroleum Corporation, and others, which previously had been considered as being exempted from municipal taxation.

Pan American paid its taxes under protest.In November, 1966, it filed its Complaint of erroneous tax assessment and Petition for Correction with the Board of Tax Roll Corrections of Tulsa County.Pan American filed similar proceedings involving its 1967 taxes paid under protest.In December, 1967, the Tulsa County Board of Tax Roll Corrections denied Pan American's Complaints.Pan American appealed to the District Court of Tulsa County.

In addition to the above proceedings, Pan American filed two actions against the County Treasurer of Tulsa County to recover the taxes it had paid under protest for the years 1966 and 1967.

Pan American's appeal and its two actions against the County Treasurer were consolidated for trial.By stipulation, the only issue presented was whether this Court's decision in State v. Ford, supra, was applicable and dispositive of the issues presented.

The trial court in effect held that the Tulsa County Assessor was correct in following the opinion of the Attorney General and assessing taxes on Pan American's property; that Ford, supra, did not require the Tulsa County Board of Tax Roll Corrections to grant relief to Pan American; and that this Court's language in Ford stating 'such properties should be classified for City taxes beginning with the year 1968' may not be construed to mean that 'County Assessors theretofore following the law should be denied their obligation to do so.'

The trial court rendered judgment against Pan American and Pan American appealed.

This Court recognizes that while trial courts are charged with the responsibility of making an independent judgment of the issues presented, it is the duty of public officers, such as County Assessors, with notice thereof to follow the opinion of the Attorney General until relieved of such duty by a court of competent jurisdiction or until this Court should hold otherwise.State v. District Court of Mayes County, Okl., 440 P.2d 700.

The Tulsa County Assessor was following the opinion of the Attorney General when he assessed taxes on Pan American's property; and at that time he had not been relieved of his duty to make such assessments by a court of competent jurisdiction; and this Court had not held that he should do otherwise.However, in view of our decision in Ford, the above facts do not necessarily mean that the Tulsa County Board of Tax Roll Corrections' denial of Pan American's Complaints, which denial was made after Ford was promulgated was correct, or that the trial court's judgment should be affirmed.

Our decision in Ford discloses that after the Attorney General had issued his opinion in June, 1966, wherein he concluded that certain parts of 11 O.S.Supp.1965, §§ 481...