THE ICON AT NORMAN APTS, LP v. DOUGLAS WARR, CLEVELAND COUNTY ASSESSOR

Citations

• 2025 OK 42

Syllabus

¶0 Taxpayer, a limited partnership and the owner of a parcel of real property with apartment buildings, appeals the decision of the Oklahoma Court of Tax Review determining that a transfer of partnership interests was legally the same as title to the property being transferred, changed or conveyed to another person and thereby lifting the five percent (5%) limitation on increasing the fair cash value of the property for ad valorem taxation pursuant to Okla. Const. art. 10, §8B.