# Appeal of National Bank of Tulsa

> Supreme Court of Oklahoma · January 22, 1957 · 312 P.2d 495

URL: https://www.frixlaw.com/law-library/cases/5145463

## Case

- **Full name:** Appeal of NATIONAL BANK OF TULSA from an Order of the Board of Equalization of Tulsa County, Oklahoma
- **Court:** Supreme Court of Oklahoma
- **Decided:** January 22, 1957
- **Citations:** 312 P.2d 495; 1957 OK 17; 1957 Okla. LEXIS 451
- **Precedential status:** Published
- **Opinion:** Concurrence by Halley
- **Judges:** Blackbird, Carlile, Corn, Davison, Halley, Jackson, Johnson, Welcií, Williams
- **Cited by:** 11 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/5145463

## Opinion text

HALLEY, Justice
(specially concurring).
In my opinion the trial judge was correct in placing the replacement value at twenty dollars per square foot but I think the depreciation should have been fixed at one and one-third per cent annually for thirty years rather than two per cent annually for twenty-five years. This building will stand for seventy-five years and in my opinion many more. To stop depreciation at the end of fifteen years as was done by the assessor would not be equitable.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/5145463. Public record. Not legal advice.