655 P.2d 1031 | Okla. | 1982
We are presented in this case with the question of whether a taxpayer who has been assessed and who has paid taxes without protest under a system of ad valorem taxation which is unconstitutional, may seek relief under 68 O.S.1971 § 2479 or is limited to an action under 68 O.S.1965 § 2469? Under the facts of this case we affirm the court below and hold that appellant must bring its action under § 2469.
Oklahoma Nitrogen Company, appellant, is and was on January 1,1979, the owner of certain real property and improvements in Woodward County, Oklahoma. Tom Lucas, appellee, was the County Treasurer and J.L. Cory, appellee, was the County Tax Assessor.
Appellant’s property was assessed on the above date at ratios ranging from 14 percent to 25 percent of its market use value, resulting in taxes of $550,703.38. On December 1, 1979, in keeping with the tax laws, appellant paid the first half of said taxes without protest. The second half was paid in March, 1980, under protest. Appellant filed its complaint of erroneous assessment and petition for correction before the Board of Tax-roll Corrections, requesting a reduction of the taxes and alleging that the appellee, tax assessor, had applied an assessment ratio to appellant’s property which was higher than that applied to other property in said county. The Board of Tax-roll Corrections denied the request.
While we recognize that parties who.have not filed a protest and who are not entitled to relief under § 2479 may be left in an irremediable position under § 2469, we are without power to change the language or the meaning of the statutes.
Motion for oral argument denied.
The trial court’s judgment is affirmed.