# Smith Ex Rel. State v. State Board of Equalization

> Supreme Court of Oklahoma · May 15, 1981 · 630 P.2d 1264

URL: https://www.frixlaw.com/law-library/cases/9545492

## Case

- **Full name:** Finis W. SMITH, John W. Young, Ex Rel. STATE of Oklahoma, Petitioners, v. STATE BOARD OF EQUALIZATION Et Al., Respondents
- **Court:** Supreme Court of Oklahoma
- **Decided:** May 15, 1981
- **Citations:** 630 P.2d 1264; 1981 OK 57; 1981 Okla. LEXIS 305
- **Precedential status:** Published
- **Opinion:** Dissent by Doolin
- **Judges:** Hodges, Barnes, Lavender, Hargrave, Ala, Williams, Simms, Doolin, Irwin
- **Cited by:** 27 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/9545492

## Opinion text

DOOLIN, Justice,
dissenting in part:
I dissent in part to the prospective application in the majority opinion of the Sunburst Doctrine, 287 U.S. 358 , 53 S.Ct. 145 , 77 L.Ed. 360 (1932).
The duty to certify by the Board of Equalization is applicable, yesterday, today and tomorrow; for so long as the Constitution remains unchanged.
I am authorized to state that WILLIAMS and SIMMS, JJ., support this dissenting position.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9545492. Public record. Not legal advice.