Atkinson v. Gurich
2011 OK 12
| Okla. | 2011Background
- Atkinson challenged the 2009 fair market value of his Oklahoma County residence via a formal protest to the Board of Equalization, then sought de novo review in district court in 2009.
- The assessor served a request to enter the home to inspect the property and photograph under 12 O.S. Supp.2008 § 3234(A)(2).
- Atkinson moved for a protective order relying on 68 O.S.2001 § 2818(C)(1)–(D), which prohibits entry into a taxpayer's private dwelling unless a dispute over household personal property valuation exists and the taxpayer requests it.
- The trial court denied the protective order and granted the assessor entry, prompting Atkinson to seek relief from the Oklahoma Supreme Court.
- Oklahoma County no longer taxes household personal property, and the court held § 2818(C)(1)–(D) requires a dispute over household personal property and a taxpayer request to authorize entry.
- The court concluded that § 3234(A)(2) does not authorize entry where entry is otherwise precluded by statute, and the writ of prohibition was issued to protect the home’s privacy.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether 2818(C)(1)–(D) bars home entry without a household personal property dispute and taxpayer request | Atkinson asserts statutory prohibition applies and entry is unauthorized | Assessor contends once a protest reaches district court, discovery rules permit entry | Yes; entry not authorized without a household personal property dispute and taxpayer request |
| Whether 12 O.S. Supp.2008 § 3234(A)(2) creates an exception to the home-entry prohibition | Atkinson argues discovery code may compel entry during litigation | Assessor contends discovery law should override the explicit statutory ban | No; § 3234(A)(2) cannot override the statutory prohibition |
Key Cases Cited
- Sohal v. City of Oklahoma City, 506 U.S. 56 (U.S. Supreme Court, 1992) (Fourth Amendment protections in civil actions)
- O'Connor v. Ortega, 480 U.S. 709 (U.S. Supreme Court, 1987) (public employee search in workplace context; reasonableness)
- New Jersey v. T.L.O., 469 U.S. 325 (U.S. Supreme Court, 1985) (search of students in school with reasonable suspicion)
- Michigan v. Tyler, 436 U.S. 499 (U.S. Supreme Court, 1978) (inspection standards and property valuation context)
- Camara v. Municipal Court of San Francisco, 387 U.S. 523 (U.S. Supreme Court, 1967) (administrative searches and Fourth Amendment protections)