# Opinion No. Ag

> Oklahoma Attorney General Reports · April 13, 1983

URL: https://www.frixlaw.com/law-library/cases/3790985

## Case

- **Full name:** Representative Don Johnson
- **Court:** Oklahoma Attorney General Reports
- **Decided:** April 13, 1983
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** MICHAEL C. TURPEN, ATTORNEY GENERAL OF OKLAHOMA
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3790985

## Opinion text

OPINION — AG — ** AD VALOREM TAXATION — FORMULA — STATE BOARD OF EQUALIZATION ** THE PROVISIONS OF 70 O.S. 18 -109.1 [ 70-18-109.1 ] WHICH STATE THE LEGISLATIVE INTENT TO ALTER THE FORMULA USED TO DETERMINE THE RELATIONSHIP BETWEEN AD VALOREM TAX REVENUES POTENTIALLY AVAILABLE TO A SCHOOL DISTRICT AND THE AMOUNT OF STATE AID WHICH THAT DISTRICT WOULD RECEIVE DOES NOT: (1) VIOLATE THE SEPARATION OF POWERS DOCTRINE OF ARTICLE IV , SECTION 1 OF THE OKLAHOMA CONSTITUTION BY UNCONSTITUTIONALLY INTERFERING WITH THE STATE BOARD OF EQUALIZATION'S CONSTITUTIONAL AND STATUTORY DUTY TO ADJUST AND EQUALIZE THE VALUATION OF REAL PROPERTY AND PERSONAL PROPERTY WITHIN THE SEVERAL COUNTIES IN THE STATE. (2) VIOLATE THE MANDATE OF THE OKLAHOMA SUPREME COURT IN `STATE EX REL. POULOS V. STATE BOARD OF EQUALIZATION, 646 P.2d 1269 (1982) (POULOS III)' WHICH DECREED THAT ALL PROPERTY WITHIN THE STATE OF OKLAHOMA, SUBJECT TO AD VALOREM TAXES, SHALL BE ASSESSED AT 12 PERCENT OF ITS TAXABLE VALUE WITH PERMISSIBLE INTER-COUNTY DEVIATIONS OF NOT MORE THAN 3 PERCENT ABOVE OR BELOW THE MEAN, UNTIL ALTERED FOR GOOD AND SUFFICIENT VALID LEGAL GROUNDS. (STATE AID FORMULA, EQUALIZING, AVERAGE DAILY ATTENDANCE, SCHOOL DISTRICTS, TAXATION) CITE: ARTICLE X, SECTION 8, 70 O.S. 18 -101 [ 70-18-101 ], ARTICLE XIII, SECTION 1, ARTICLE X, SECTION 9, ARTICLE X, SECTION 21, 70 O.S. 18 -102 [ 70-18-102 ] (NEAL LEADER)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3790985. Public record. Not legal advice.