The opinion
** AD VALOREM TAXES — COMMERCIAL BUSINESS — PRO RATA ** ON JANUARY 1, 1050, THE PROPERTY WHICH WAS OWNED BY A PUBLIC SERVICE CORPORATION DOING BUSINESS IN THE STATE OF OKLAHOMA, AND WHICH WAS NOT BEING USED FOR ANY OF THE SPECIAL PURPOSES SET FORTH IN ARTICLE X , SECTION 6 , OKLAHOMA CONSTITUTION, WAS SUBJECT TO AD VALOREM TAXATION FOR THE YEAR 1950, EVEN THOUGH SUCH PROPERTY WAS, DURING 1950, SOLD AND CONVEYED TO A COUNTY OR MUNICIPALITY OF THIS STATE; THAT, WHERE A COUNTY OR MUNICIPALITY OF THIS STATE ACQUIRES THE TITLE TO ANY SUCH PROPERTY, NEITHER SUCH GOVERNMENTAL UNIT OR ANY OF ITS PROPERTY AS OF A STATUTORY ASSESSMENT DATE PRIOR TO SUCH ACQUISITION; AND THAT THE COLLECTION OF SUCH TAXES MAY BE ENFORCED, IN THE MANNER PROVIDED BY STATUTE, ONLY AGAINST SUCH PUBLIC SERVICE CORPORATION OR ITS ASSETS. (PRO RATE, PRO-RATE PRORATE, LIEN, PROPERTY, TAX WARRANT, ASSESSMENT, DELINQUENT, SOLD, PRIOR TO ACQUISITION) SEE: COMMISSIONERS OF LAND OFFICE V. BOARD OF COUNTY COMMISSIONERS, NOWATA COUNTY, 25 P.2d 1074 CITE: 68 O.S. 15 .23 [68-15.23], 68 O.S. 15 .25 [68-15.25], 68 O.S. 15 .37 [68-15.37], 68 O.S. 353 [68-353], 68 O.S. 397 [68-397], ARTICLE X, SECTION 6, 68 O.S. 15 .53 [68-15.53] (JAMES C. HARKIN)