State ex rel. Poulos v. State Bd. of Equalization, 18

Decision Date30 March 1976
Docket NumberNo. 18,No. 48202,18,48202
Citation552 P.2d 1138
PartiesSTATE of Oklahoma ex rel. William F. POULOS, Petitioner, Tulsa County Area Vocational-Technical School Districtet al., Intervenors, v. STATE BOARD OF EQUALIZATION, Respondent.
CourtOklahoma Supreme Court
ORDER

Upon consideration of the "Plan of Compliance" filed by the State Board of Equalization January 7, 1976, and after consideration of oral and written arguments presented in support thereof and in opposition thereto on March 2, 1976,

THE COURT FINDS:

(1) The proposed "Plan of Compliance" should be rejected because of a variance between 8% and 17.91% which permits inequality of valuation among the counties of this state.

(2) That a Writ of Mandamus be issued directing the State Board of Equalization to comply with its constitutional and statutory duties to adjust and equalize the valuation of real and personal property of all the counties of the State of Oklahoma.

(3) That the Board shall satisfy its constitutional and statutory duty as set out in our previous decision in this matter by setting a definite percentile equally applicable to all counties, but may take into consideration the following:

(a) A permissible deviation not to exceed three percentage points above or below the assessment rate.

(b) That the necessary adjustments to achieve uniformity as set out here be implemented within a three year period beginning on the date which the counties next certify their assessment to the State Board of Equalization with at least one-third of the movement necessary to meet said level to be accomplished in each year.

(c) Provided, however, that nothing herein shall prevent the Board from establishing a percentile or percentiles based upon different classifications of real and personal property as may now or hereafter be authorized by acts of the legislature.

IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that a Writ of Mandamus be issued and the State Board of Equalization is hereby required to comply with their constitutional and statutory duties to adjust and equalize the valuation of real and personal property of the several counties in the state within the permissible limits as set out herein.

WILLIAMS, C.J., and DAVISON, BERRY, LAVENDER, and BARNES, JJ., concur.

IRWIN, J., dissents.

SIMMS, J., concurs in part, dissents in part.

DOOLIN, J., concurs in part, dissents in part.

SIMMS, Justice (concurring in part, dissenting in part):

I concur with that portion of this Court's Order promulgated March 30, 1976 wherein a writ of mandamus is issued requiring the State Board of Equalization to comply with their constitutional and statutory duties regarding adjustment and equalization of the valuation of real and personal property of the several counties in the state; and I further concur in that portion of that order permitting the Board to based the valuation upon different classifications of real and personal property as is specifically authorized by Article X, § 22, of the Oklahoma Constitution, and as well I concur in the rejection of the proposed 'plan of compliance.'

However, I respectfully dissent to the remaining provisions of the order which undertake to direct the State Board of Equalization as to how and when equalization should be accomplished. I submit those portions of the order are constitutionally impermissible for the specific reason that they constitute an unauthorized exercise of judicial power as is hereinafter demonstrated.

The initial issue presented to this Court was that of whether mandamus should issue to require the Board to equalize taxes in accordance with constitutional and legislative mandate. It was the unequivocal opinion of this Court that the Board had not fulfilled their obligation in this respect. It is elementary to our system of jurisprudence that while this Court had the judicial power to compel an inferior court, board, or tribunal to act, we may not, through the office of mandamus, compel them to a particular conclusion.

It is respectfully submitted that when this Court, in a mandamus action, imposes specified percentile limitations together with a proviso as to time-frame, we do so legislatively rather than within the limitation of constitutionally defined judicial authority. It occurs to me that the valuation of property for purposes of taxation is an incident to the taxing power, which is vested in the legislative power of this State, and is in no sense judicial.

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7 cases
  • State ex rel. Wiseman v. Oklahoma Bd. of Corrections
    • United States
    • Oklahoma Supreme Court
    • December 15, 1978
    ... ... 18 ...         A further argument respondents advance is that both the body and the title of ... Wiseman v. Boren, 545 P.2d 753 (Okl.1976); State ex rel. Poulos v. St. Brd. of Equalization, 552 P.2d 1138 (Okl.1976). See also State ex rel. Sego v. Kirkpatrick, ... ...
  • Rocky Mountain Oil and Gas Ass'n v. State Bd. of Equalization
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    • Wyoming Supreme Court
    • December 31, 1987
    ... ... 2 A joint stipulation of facts of 18 pages, a loose-leaf volume of 38 exhibits, and a 248-page record constitute the non-contested, ... 455, 222 P. 35 (1924), soldier exemption, and likewise State ex rel. Board of Commissioners of Goshen County v. Snyder, 29 Wyo. 199, 212 P. 771 (1923); Town Council ... denied 379 U.S. 818, 85 S.Ct. 35, 13 L.Ed.2d 29 (1964); State ex rel. Poulos v. State Board of Equalization, Okla., 552 P.2d 1138 (1975); and State ex rel. Poulos v. State ... ...
  • Fair School Finance Council of Oklahoma, Inc. v. State
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    • November 24, 1987
    ... ... They are dealt with in three cases that are styled State of Okl. ex rel. Poulos v. State Bd. of Equal. 14 and in Cantrell v. Sanders. 15 The ... constitutional and statutory duty of the State Board of Equalization to adjust and equalize the valuation of taxable property of the several ... 18 ...         In Cantrell we held that the county assessor is ... ...
  • General Motors Corp. v. Oklahoma County Bd. of Equalization
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    • May 17, 1983
    ... ... of a tax abatement agreement between it and the State of Oklahoma. GMC asserts that public agencies and ... contract of purchase and is taxable under State ex rel. Cartwright v. Dunbar, Okl., 618 P.2d 900 (1980) ... The City of Quincy, 71 ... Page 238 ... U.S. 535, 18 L.Ed. 403 (1867), quoting in Home Building and Loan ...         In State ex rel. Poulos v. State Bd. of Equal., Okl., 646 P.2d 1269 (1982) (Poulos ... ...
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