Atkinson v. GURICH
2011 OK 12
| Okla. | 2011Background
- Atkinson challenged the 2009 fair market value of his Oklahoma County residence, seeking de novo review in district court.
- County Assessor sought entry to inspect the home and photograph the property under 12 O.S. Supp.2008 § 3234(A)(2).
- Atkinson sought a protective order relying on 68 O.S.2001 § 2818(C)(1) and (D), which prohibit entry absent a dispute over household personal property and taxpayer request.
- Oklahoma County no longer taxes household personal property, affecting the statutory basis for entry.
- Mass appraisal under 68 O.S.2001 § 2829 governs fair market value, which relies on exterior inspections and outside data rather than interior features.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| May assessor enter residential property absent dispute over household personal property? | Atkinson | Sullivan/Assessor | No; entry is not authorized without a dispute over household personal property and taxpayer request. |
| Does discovery code § 3234(A)(2) override entry limits set by § 2818(C)(1)/(D)? | Atkinson | Assessor | No; discovery code does not authorize entry when statute precludes it. |
| Does the Fourth Amendment/Okla. Constitution art. II, § 30 protect intrusion into a private home for tax valuation purposes? | Atkinson | Assessor | Yes; privacy in the home prohibits entry absent statutory entitlement. |
Key Cases Cited
- Soldal v. Cook County, Ill., 506 U.S. 56 (1992) (Fourth Amendment applies to civil actions; reasonableness of searches.)
- O'Connor v. Ortega, 480 U.S. 709 (1987) (workplace searches; reasonableness standards for intrusions.)
- New Jersey v. T.L.O., 469 U.S. 325 (1985) (school searches; balanced reasonableness standard.)
- Michigan v. Long, 463 U.S. 1032 (1983) (curtilage/interior search considerations; scope of police entry.)
- Poddar v. Department of Revenue, 328 Or. 552, 983 P.2d 527 (1999) (discovery/code access balancing assessors' entry with privacy interests.)
- Duncan v. Oklahoma Department of Corrections, 2004 OK 58, 95 P.3d 1076 (OK Supreme Court 2004) (statutory limits control over discovery and intrusions.)
- Milton v. Hayes, 1989 OK 12, 770 P.2d 14 (OK Supreme Court 1989) (statutory interpretation; precedence of specific over general statutes.)