# Home-Stake Production Co. v. Board of Equalization

> Supreme Court of Oklahoma · June 14, 1966 · 416 P.2d 917

URL: https://www.frixlaw.com/law-library/cases/9573219

## Case

- **Full name:** HOME-STAKE PRODUCTION COMPANY, a Corporation, Plaintiff in Error, v. BOARD OF EQUALIZATION OF SEMINOLE COUNTY, Oklahoma, Defendant in Error
- **Court:** Supreme Court of Oklahoma
- **Decided:** June 14, 1966
- **Citations:** 416 P.2d 917; 24 Oil & Gas Rep. 901; 1966 OK 115; 1966 Okla. LEXIS 421
- **Precedential status:** Published
- **Opinion:** On rehearing
- **Judges:** Irwin
- **Cited by:** 18 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/9573219

## Opinion text

SUPPLEMENTAL OPINION ON SECOND PETITION FOR REHEARING
On Second Petition for Rehearing, Board of Equalization of Seminole County, argues that this Court held in our original opinion that “Gathering Systems” were, or may be exempt from ad valorem taxes. The effect of this argument is that we have extended tax exemptions to properties that have heretofore been subject to ad valorem taxes.
The issue as to what did or did not constitute a “Gathering System” was not before this Court, and by our opinion we did not intend to, nor did we, extend an exemption to “Gathering Systems” that were not heretofore exempt. In other words, this Court did not change or modify our previous holdings and the same statutory test exists now and that is whether the property is actually necessary and being used and in use in the production of oil, etc.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9573219. Public record. Not legal advice.