Opinion
No. 26187.
April 28, 1936.
(Syllabus.)
1. Taxation — Order of State Board of Equalization Increasing Valuation of Certain Class of Property Held Invalid for Lack of Statutory Notice to Secretary of County Board of Equalization.
An order of the State Board of Equalization increasing the assessed valuation of a certain class of property within a certain county, entered without serving notice upon the secretary of the county board of equalization as provided by subsection C, section 1, chapter 100, Session Laws. 1933, is invalid and ineffective.
2. Same — Remedy of Aggrieved Taxpayer.
Where the assessed valuation of property is increased by order of the State Board of Equalization, without service of the notice mentioned in the preceding syllabus, the remedy of an owner of said property is to pay the taxes upon the increased valuation of said property under protest, and proceed in accordance with the provisions of section 12665, O. S. 1931.
Appeal from District Court, Payne County; Freeman E. Miller, Judge.
Action by the Stanolind Crude Oil Purchasing Company against George W. Taber, County Treasurer of Payne County. Judgment for plaintiff, and defendant appeals. Affirmed.
Guy L. Horton, County Attorney of Payne County, and Leon J. York, Asst. County Attorney, for plaintiff in error.
Clay Tallman, Guy H. Woodward, and O.C. Cash, for defendant in error.
It appears that the issues of law and fact in this case are identical with the issues involved in Taber v. Carter Oil Co., 176 Okla. 638, 57 P.2d 248, this day decided by this court.
Accordingly, the judgment of the trial court is affirmed.
RILEY, BAYLESS, BUSBY, WELCH, PHELPS, CORN, and GIBSON, JJ, concur. McNEILL, C. J., absent.