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SAMPLE LEGAL CASES

Liddell v. Heavner

... [17] Determining the value of all county property for purposes of ad valorem taxation is the duty of the county assessor. [18]. ... "§ 8. Valuation of property for taxation — Limit on percentage of fair cash value — Approval by voters. ...

Southwestern Bell v. Bd. of Equalization

... REIF, J.: ¶ 1 The issue presented for decision is whether all intangible property is exempt from taxation or just the intangible property set forth in Okla. Const. art. 10, § 6A. ... Const. art. 10, § 6A is the only authority for the exemption of intangible property from taxation. ...

Atkinson v. Gurich

... B. The board of county commissioners of any county may call a special election to determine whether or not household goods of the heads of families and livestock employed in support of the family located within the county shall be exempt from ad valorem taxation. ...