Justia Oklahoma Supreme Court Opinion Summaries

Articles Posted in Government & Administrative Law
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Property owners (taxpayers) appealed ad valorem tax assessments made during 2012-2015 to the Tulsa County District Court after their appeals to the Tulsa County Board of Equalization were denied. Taxpayers were successful in the District Court appeal by showing one parcel of property was exempt and a second parcel partially exempt from ad valorem taxation. The District Court determined the amounts of the tax refund and stated the Tulsa County Treasurer "pay the Petitioners interest on such amounts as allowed by law." The Tulsa County Assessor appealed, but the Court of Civil Appeals affirmed the District Court's judgment. The Oklahoma Supreme Court held the general postjudgment statute, 12 O.S. section 727.1, did not apply to taxpayers' ad valorem tax protest appeal, and the procedure for interest on taxpayers' protested tax payments was provided by the ad valorem statute, 68 O.S. section 2884. View "In the Matter of the Assessments for Tax Year 2012" on Justia Law

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Plaintiff-appellee Warehouse Market subleased a commercial building from defendant Pinnacle Management, Inc. The building was on federally restricted Indian land. Subsequently, defendant-appellant, Oklahoma Tax Commission (OTC) and the Muscogee (Creek) Nation Office of Tax Commission (Tribe) both sought to collect sales tax from Warehouse Market. Warehouse Market filed an interpleader action in an attempt to have the court determine which entity to pay. However, the trial court dismissed the Tribe because it had no jurisdiction over it because of the Tribe's sovereign immunity. The trial court then determined that the OTC could not be entitled to the sales tax unless and until the dispute between the OTC and the Tribe was resolved in another forum or tribunal. The Oklahoma Supreme Court held that because the substance of Warehouse Market's action/request for relief was a tax protest, exhaustion of administrative remedies was a jurisdictional prerequisite to seeking relief in the trial court. View "Warehouse Market v. Oklahoma ex rel. Ok. Tax Comm." on Justia Law

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Voters in the City of Enid presented a recall petition to City of Enid officials. The petition sought to recall plaintiff-appellant, City Commissioner Ben Ezzell for his support of a city wide mask mandate to combat the COVID epidemic. Ezzell objected to the recall petition, alleging that because the recall petition did not comply with the requirements of 34 O.S. 2011 section 3 and 34 O.S. Supp. 2015 section 6, which related to signature collection, the recall petition was insufficient. After a hearing, the trial court denied Ezzell's protest and determined that the petition was sufficient under the City Charter of Enid recall process. Ezzell appealed. The Oklahoma Supreme Court held there was no conflict between the City Charter recall process, and the additional state requirements of 34 O.S. 2011 sec. 3 and 34 O.S. Supp. 2015 sec. 6, the state statutes governed, but were not properly followed. The recall petition was therefore insufficient on its face pursuant to Clapsaddle v. Blevins, 66 P.3d 352, and its predecessors. View "Ezzell v. Lack" on Justia Law

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The Oklahoma Supreme Court previously declared that certain tribal gaming compacts the Oklahoma Executive branch entered into with the Comanche and Otoe-Missouria Tribes were invalid under Oklahoma law because the gaming compacts authorized certain forms of Class III gaming prohibited by state law. While "Treat I" was pending before the Supreme Court, the Executive branch entered into two additional compacts with the United Keetoowah Band of Cherokee Indians and the Kialegee Tribal Town. The parties to the compacts submitted the tribal gaming compacts to the United States Department of the Interior, and the Department of the Interior deemed them approved by inaction, only to the extent they are consistent with the Indian Gaming Regulatory Act (IGRA). The Oklahoma Supreme Court determined these new compacts were also not valid: for the new compacts to be valid under Oklahoma law, the Executive branch must have negotiated the new compacts within the statutory bounds of the Model Tribal Gaming Compact (Model Compact) or obtained the approval of the Joint Committee on State-Tribal Relations. Without proper approval by the Joint Committee, the new tribal gaming compacts were invalid under Oklahoma law. View "Treat v. Stitt" on Justia Law

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Appellant, police officer Randy Harrison, joined the Del City Police Department in 1995. He joined the Oklahoma Police Pension and Retirement System. Both he and his employer made the statutorily required contributions to this plan until he resigned from the police force in 2014. At the time he left employment he had almost nineteen years of service. On January 28, 2014 he notified the pension system of his resignation and he applied to receive a full pension benefit, claiming he had the required twenty years of credited service. On February 5, 2014, Harrison was convicted of manslaughter for the on-duty shooting and killing of a suspect who tried to shoot him. In a July 2014 letter to Harrison, his request for a full service pension was denied on the basis that he had less than twenty (20) years of credited service at the time his employment ended. In December, 2014, Harrison filed an application and requested to receive a "vested benefit" instead of the return of his accumulated contributions. This application was denied by OPPRS finding that officer's "retirement benefits were forfeited in accordance with the provisions of 11 O.S. section 1-110." Following the filing of a Petition for Judicial Review of a Final Agency Determination, the district court affirmed the order of the OPPRS. The Court of Civil Appeals affirmed. The Oklahoma Supreme Court reversed, finding that as a matter of law, Harrison had a retirement benefit that was vested within the meaning of section 1-110(A) and 11 O.S. section 50.111.1, which was not subject to forfeiture. View "Harrison v. Oklahoma Police Pension & Retirement System" on Justia Law

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Plaintiff-appellant Comanche Nation of Oklahoma ex rel. Comanche Nation Tourism Center, filed a lawsuit seeking a declaratory judgment that defendant-appellant Wallace Coffey was indebted to it for the amount of the outstanding balance on an open account. The trial court granted Coffey's motion to dismiss for lack of subject matter jurisdiction and dismissed the case with prejudice. Thereafter, Coffey filed an application for prevailing party attorney fees pursuant to 12 O.S.2011 section 936. The trial court denied Coffey's request for attorney fees, finding he was not the prevailing party because he had not prevailed on the merits of the action. Coffey appealed the order denying attorney fees, and the Oklahoma Supreme Court retained the appeal, holding a defendant was not a "prevailing party" within the meaning of section 936 when the trial court dismissed the action with prejudice for lack of subject matter jurisdiction. The trial court's order denying Coffey's motion for attorney fees was therefore affirmed. View "Comanche Nation v. Coffey" on Justia Law

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Appellant operating company, Stephens & Johnson Operating Company (Operator), requested an award of attorney fees and costs in this case brought under the Oklahoma Surface Damages Act. Operator claimed it was entitled to the fees and costs as the prevailing party in the underlying suit since the State of Oklahoma ex rel. the Commissioners of the Land Office (Surface Owner) did not recover a jury verdict greater than the appraisers' award. The Oklahoma Supreme Court found the statutes in question did not provide for fees and costs to the prevailing party but instead imposed specific conditions which were not satisfied in this case. View "Oklahoma, ex rel. Comm'rs of Land Office v. Stephens & Johnson Operating Co., Inc." on Justia Law

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Petitioners and respondents owned real property in McClain County, Oklahoma, containing and abutting Colbert Lake (the Lake). Petitioners also owned real property containing Colbert Creek, which was the sole source of water that fed the Lake. Respondents sought a permit from the Oklahoma Water Resources Board (OWRB), to sell water from the Lake to oil companies for use in fracking operations. The only notice that the OWRB provided to petitioners of the respondents' permit application was by publication in newspapers. The permits were issued, and petitioners subsequently filed suit at the district court, arguing that they were not given proper and sufficient notice of the permit proceedings. The district court dismissed the lawsuit in a certified interlocutory order, and petitioners appealed. The Oklahoma Supreme Court granted certiorari to address the proper, constitutionally required notice to landowners in such proceedings. The Court held that the notice given was inadequate, therefore judgment was reversed and the matter remanded for for further proceedings. View "Purcell v. Parker" on Justia Law

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Defendant the City of Tulsa (City), passed an ordinance creating a tourism improvement district that encompassed all properties within City which had hotels or motels with 110 or more rooms available for occupancy. Plaintiff-appellee Toch, LLC owned Aloft Downtown Tulsa (Aloft) with 180 rooms. Toch petitioned for a declaratory judgment that the ordinance was invalid for a variety of reasons, including that the district did not include all hotels with at least 50 rooms available. The court granted summary judgment to Toch based on its determination that City exceeded the authority granted in title 11, section 39-103.1. The question before Oklahoma Supreme Court was whether section 39-103.1 granted authority to municipalities to limit a tourism improvement district to a minimum room-count of a number larger than 50. To this, the Court answered in the affirmative, reversed the trial court, and remanded for further proceedings. View "Toch, LLC v. City of Tulsa" on Justia Law

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Plaintiff-appellant Michael Cole appealed a district court order remanding a driver's license revocation proceeding for hearing following his due process challenge. Cole violated Oklahoma's implied consent law after his arrest for suspicion of driving under the influence. Cole attempted to contest the revocation of his driver's license by requesting an administrative hearing from Defendant-appellee State of Oklahoma ex rel. Department of Public Safety (DPS). However, DPS determined that Cole's hearing request was insufficient and revoked Cole's license for one year. The issue presented for the Oklahoma Supreme Court's review was whether DPS violated Cole's procedural due process rights in declining to hold a hearing when Cole failed to follow DPS's rule in submitting his hearing request. To this, the Court held DPS could designate how it receives hearing requests by administrative rule and DPS did not violate Cole's procedural due process rights when Cole failed to properly request an administrative hearing pursuant to Okla. Admin. Code section 595:1-3-7 (2017). View "Cole v. Oklahoma ex rel. Dept. of Public Safety" on Justia Law