REAL AND PERSONAL PROPERTY OF THE SEVERAL COUNTIES IN THE STATE, AND THAT A SYSTEM WHICH DOES NOT EQUALIZE AD VALOREM ASSESSMENTS THROUGHOUT THE STATE IS UNFAIR AND DISCRIMINATORY. THE COURT FURTHER RULED THAT IT IS THE INTENTION OF THE OKLAHOMA LEGISLATURE TO EQUALIZE AD VALOREM ASSESSMENTS SO THAT EVERY PARCEL AND ITEM OF TAXABLE PROPERTY IN THE STATE WILL BE ASSESSED AT THE SAME PERCENTAGE OF ITS VALUE. IN 1982, IN A CASE BROUGHT BY THE SAME PLAINTIFF, THE COURT RULED THAT THE BOARD HAD CONTINUED TO FAIL TO ADOPT A STANDARD ASSESSMENT RATIO. STATE EX REL. POULOS V. STATE BOARD OF EQUALIZATION, 646 P.2D 1269, 1273 (OKLA.1982). THE COURT WENT ON TO SET A 12% RATIO WITH PERMISSIBLE DEVIATIONS OF NOT MORE THAN 3% AS BETWEEN AND AMONG THE VARIOUS COUNTIES. THE COURT DETERMINED THAT THE ABOVE RATIO, WITH DEVIATIONS, WAS "BASICALLY FAIR AND REASONABLE AND ALLOWS FOR INDIVIDUAL COUNTY ADJUSTMENTS WHICH MAY BE DETERMINED TO BE APPROPRIATE BY REASON OF A PARTICULAR COUNTY'S NEEDS."
THE COURT ACTED WHERE THE BOARD HAD FAILED TO ACT IN AN EFFORT TO INSURE THAT AD VALOREM TAXATION WAS FAIR, JUST AND REASONABLE. THE POULOS CASES, THE CONSTITUTION, AND STATUTES SHOW NO INTENT ON THE PART OF THE LEGISLATURE OR THE COURTS TO GIVE REVENUE GENERATION, AS OPPOSED TO EQUALIZATION, RESPONSIBILITIES TO THE STATE BOARD OF EQUALIZATION. IT IS IMPORTANT TO NOTE THAT THE COURT HAS NOT SPECIFICALLY RULED ON THE BOARD'S AUTHORITY O RAISE RATIOS TO GENERATE REVENUE. HOWEVER, GIVEN THE FACT THAT THE COURT HAS RULED THAT THE STATE BOARD SITS TO INSURE THAT TAXATION BE UNIFORM, IT IS MY OPINION THAT ANY INCREASE IN ASSESSMENT RATIO MANDATED BY THE STATE BOARD OF EQUALIZATION WOULD HAVE TO OCCUR FOR THE PURPOSE OF EQUALIZATION AS OPPOSED TO REVENUE ENHANCEMENT.
AS TO YOUR SECOND QUESTION, IT IS CLEAR THAT THE STATE BOARD OF EQUALIZATION LACKS THE POWER TO DESIGNATE THAT INCREASED TAXES BE USED EXCLUSIVELY BY COUNTY ASSESSORS. ARTICLE X, SECTION 9(A) OF THE OKLAHOMA CONSTITUTION PROVIDES, IN PERTINENT PART, THAT:
"THE TOTAL TAXES FOR ALL PURPOSES ON AN AD VALOREM BASIS SHALL NOT EXCEED, IN ANY TAXABLE YEAR, FIFTEEN (15) MILLS ON THE DOLLAR, NO LESS THAN FIVE (5) MILLS OF WHICH IS HEREBY APPORTIONED FOR SCHOOL DISTRICT PURPOSES, THE REMAINDER TO APPORTIONED BETWEEN COUNTY, CITY, TOWN AND SCHOOL DISTRICT, BY THE EXCISE BOARD, UNTIL SUCH TIME AS A REGULAR APPORTIONMENT THEREOF IS OTHERWISE PROVIDED FOR BY THE LEGISLATURE."
IN ADDITION TO THE BASIC COUNTY LEVY PROVIDED FOR IN ARTICLE X, SECTION 9(A) OKLAHOMA LAW ALSO PROVIDES FOR LEVIES TO SUPPORT COMMON SCHOOLS, MUNICIPAL GOVERNMENT, AND VARIOUS SPECIAL DISTRICTS. THE BASIC COUNTY LEVY IS, PURSUANT TO ARTICLE X, SECTION 9(A) AND 68 O.S. 3006 (1991), TO BE APPORTIONED BY THE COUNTY EXCISE BOARD UNLESS AND UNTIL APPORTIONMENT IS OTHERWISE PROVIDED FOR BY THE LEGISLATURE. INCREASED FUNDING FOR THE ASSESSORS OFFICE REQUIRES EITHER AN ACTION OF THE COUNTY EXCISE BOARD OR STATE LEGISLATURE. THE STATE BOARD OF EQUALIZATION HAS NO CONSTITUTIONAL OR