Throneberry v. Yazel (In re Throneberry), Case No. 115,701

• Court: United States State Court of Criminal Appeals of Oklahoma. Court of Civil Appeals of Oklahoma
• Citation: 432 P.3d 1071
• Docket Number: Case No. 115,701
• Parties: In the MATTER OF the ASSESSMENT FOR TAX YEAR 2012 OF CERTAIN REAL PROPERTIES OWNED BY Clifton THRONEBERRY and E.W. Crowe, Trustees of Pipeline Industry Benefit Fund and Local No 798 Journeymen and Apprentices PLBG & Pipefitting: Clifton Throneberry and E.W. Crowe, Trustees of Pipeline Industry Benefit and Local No 798 Journeymen and Apprentices PLBG & Pipefitting, Petitioners/Appellees, v. Ken Yazel, Tulsa County Assessor, Respondent/Appellant, and Tulsa County Board of Equalization, Tulsa County Board of Tax Roll Collections, and Tulsa County Treasurer, Respondents.
• Decision Date: 06 April 2018

432 P.3d 1071

In the MATTER OF the ASSESSMENT FOR TAX YEAR 2012 OF CERTAIN REAL PROPERTIES OWNED BY Clifton THRONEBERRY and E.W. Crowe, Trustees of Pipeline Industry Benefit Fund and Local No 798 Journeymen and Apprentices PLBG & Pipefitting:

Clifton Throneberry and E.W. Crowe, Trustees of Pipeline Industry Benefit and Local No 798 Journeymen and Apprentices PLBG & Pipefitting, Petitioners/Appellees,
v.
Ken Yazel, Tulsa County Assessor, Respondent/Appellant,
and
Tulsa County Board of Equalization, Tulsa County Board of Tax Roll Collections, and Tulsa County Treasurer, Respondents.

Case No. 115,701

Court of Civil Appeals of Oklahoma, Division No. 3.

FILED April 6, 2018
Mandate Issued: January 16, 2019

Thomas G. Potts, David T. Potts, JAMES, POTTS & WULFERS, Tulsa, Oklahoma, and Kelly F. Monaghan, Lori Gilliard, HOLLOWAY, MONAGHAN, KING, Tulsa, Oklahoma, for Petitioners/Appellees,

Leisa S. Weintraub, TULSA COUNTY ASSESSOR'S OFFICE, Tulsa, Oklahoma, for Respondent/Appellant.

Opinion by Bay Mitchell, Judge:

432 P.3d 1072

¶1 Respondent/Appellant Ken Yazel, Tulsa County Assessor (Assessor) appeals from a journal entry of judgment entered in favor of Petitioners/Appellees Clifton Throneberry and E.W. Crowe, Trustees of Pipeline Industry Benefit Fund (PIBF) and Local No. 798 Journeymen and Apprentices PLBG & Pipefitting (Local 798) (collectively, Property Owners). At issue before the court was the ad valorem tax assessment of two parcels in Tulsa County for the years 2012–2015. Property Owners claimed they were entitled to an exemption because the properties were used exclusively for a nonprofit school. We find no reversible errors of law and competent evidence to support the trial court's ruling. Accordingly, we affirm.

¶2 The property at issue in this case consists of two parcels in Tulsa, Oklahoma. The first parcel (the 8400 Property) includes two buildings. One building houses the Local 798 Training Center, which provides education and training in the vocation of welding (the Training Center). The other is the PIBF administrative building (the Administrative Building), where PIBF employees handle matters for the Training Center, as well as three other trust or benefit funds. The second parcel (the 8330 Property) includes three buildings. The first building stores welding material and supplies and provides space for overflow instruction; the second stores materials, supplies, and equipment used in the Training Center; and the third contains lathes where "coupons" (samples) are prepared for the students to use in their training.

¶3 Both parcels had been granted an exemption from ad valorem taxes since at least 1970. In 2012, the Assessor revoked Property Owners' tax exemption, based in part on information obtained by his staff through a cursory tour of the properties. Property Owners appealed to the Tulsa County District Court pursuant to 68 O.S. 2011 § 2880.1(A) after formal appeals to the Tulsa County Board of Equalization were denied. After a non-jury trial, the court found that the 8330 Property is used exclusively to serve a nonprofit school and thus was entirely exempt from ad valorem taxation under the Oklahoma Constitution. The court found further the Training Center on the 8400 Property was completely exempt but the Administrative Building was only 25% exempt because it serves other non-exempt functions.¹ The trial court ordered the Tulsa County Treasurer to refund all of the ad valorem taxes Property Owners had paid under protest for the 8330 Property and a portion of the amounts paid on the 8400 Property.

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