# Greer County Excise Board v. Lowden

> Supreme Court of Oklahoma · April 28, 1936 · 177 Okla. 7

URL: https://www.frixlaw.com/law-library/cases/3803089

## Case

- **Full name:** GREER COUNTY EXCISE BOARD v. LOWDEN Et Al.
- **Court:** Supreme Court of Oklahoma
- **Decided:** April 28, 1936
- **Citations:** 177 Okla. 7; 57 P.2d 612; 1936 OK 361; 1936 Okla. LEXIS 715
- **Precedential status:** Published
- **Opinion:** Concurrence by Busby
- **Judges:** Osborn, Ibusby, Phelps, Corn, Riley, Bayless, Giobson, McNeill
- **Cited by:** 6 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/3803089

## Opinion text

'¡BUSBY, J.
(concurring). I concur in the view expressed by the majority opinion in this case that a municipality is authorized to correct its budget after the same has been filed with the State Auditor.
I believe, however, that the authority thus recognized should be subject to the limitation that, when, the correction either increases or diminishes the amount of the levies, it should not be permitted to be made after the taxes have been extended on the rolls by the county assessor and such rolls have been delivered to the county treasurer. This for the reason that taxes may then be paid and great confusion would result if additional levies were made against the property of taxpayers who have previously paid their taxes.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3803089. Public record. Not legal advice.