# Assessment of Real Property of Integris Realty Corp. v. Oklahoma County Board of Tax Roll Corrections & Mike Means

> Supreme Court of Oklahoma · November 7, 2002 · 58 P.3d 200

URL: https://www.frixlaw.com/law-library/cases/9784238

## Case

- **Full name:** In the Matter of the Assessment of REAL PROPERTY OF INTEGRIS REALTY CORPORATION, an Oklahoma Not-For-Profit Corporation (Parcel Nos. 2847-14-225-0640) Integris Realty Corporation, an Oklahoma Corporation; Integris Prohealth, Inc., an Oklahoma Corporation; And Baptist Medical Plaza Associates, Ltd., an Oklahoma Limited Partnership, Appellees, v. Oklahoma County Board of Tax Roll Corrections and Mike Means, Oklahoma County Assessor, Appellants
- **Court:** Supreme Court of Oklahoma
- **Decided:** November 7, 2002
- **Citations:** 58 P.3d 200; 2002 OK 85; 2002 WL 31436834
- **Precedential status:** Published
- **Opinion:** Dissent by Opala
- **Judges:** Lavender, Hargrave, Watt, Hodges, Summers, Winchester, Opala, Kauger, Boudreau
- **Cited by:** 12 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/9784238

## Opinion text

OPALA, J.,
with whom KAUGER, J., joins, dissenting.
¶ 1 I dissent from the court’s pronouncement because Integris Realty’s summary process evidentiary substitutes do not offer a factual basis for concluding that the rentable square footage of Building B — here in contest — was, during the period in question, used exclusively, on a day-to-day basis, for charitable purposes and hence stands exempt from ad valorem tax liability. I would reverse the summary judgment and remand the cause for further proceedings.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9784238. Public record. Not legal advice.