Title: YAZEL v. WILLIAM K. WARREN MEDICAL RESEARCH CENTER
Citation: 2014 OK 58
Docket Number: 
State: Oklahoma
Issuer: Oklahoma Supreme Court
Date: June 24, 2014

YAZEL v. WILLIAM K. WARREN MEDICAL RESEARCH CENTER Annotate this Case YAZEL v. WILLIAM K. WARREN MEDICAL RESEARCH CENTER 2014 OK 58 Case Number: 111643; Comp. w/111502 Decided: 06/24/2014 THE SUPREME COURT OF THE STATE OF OKLAHOMA NOTICE: THIS OPINION HAS NOT BEEN RELEASED FOR PUBLICATION. UNTIL RELEASED, IT IS SUBJECT TO REVISION OR WITHDRAWAL. KEN YAZEL, Tulsa County Assessor, Petitioner/Appellant, v. THE WILLIAM K. WARREN MEDICAL RESEARCH CENTER, INC., an Oklahoma not-for-profit corporation; MONTEREAU, Inc., an Oklahoma not-for-profit corporation; TULSA JEWISH COMMUNITY RETIREMENT AND HEALTH CARE CENTER, INC., an Oklahoma not-for-profit corporation, and BAPTIST VILLAGE RETIREMENT COMMUNITIES OF OKLAHOMA, INC., f/k/a Baptist Village Retirement Centers of Oklahoma, Inc., an Oklahoma not-for-profit corporation, d/b/a Baptist Village of Owasso, Respondents/Appellees. CERTIORARI TO THE COURT OF CIVIL APPEALS, DIVISION IV HONORABLE E. MARK BARCUS, TRIAL JUDGE ¶0 The Tulsa County Assessor assessed ad valorem taxes on portions of real property owned by the respondent/appellees (taxpayers). The taxpayers challenged the assessment and the County Board of Equalization determined that the properties were not taxable. The Assessor appealed to the Tulsa County District Court which found in favor of the taxpayers. The Assessor again appealed but the Court of Civil Appeals dismissed the appeal because the Assessor was not represented by the district attorney, nor the State Attorney General. On certiorari, we hold that pursuant to our pronouncement in the companion case No. 111,502, Yazel v. William Warren Medical Research Center, 2014 OK __, ___ P.3d __, the county assessors may employ counsel to represent them in court proceedings including appeals from the Board of Equalization. Accordingly, we remand the matter to the Court of Civil Appeals to address the merits of the appeal. COURT OF CIVIL APPEALS OPINION VACATED; CAUSE REMANDED TO THE COURT OF CIVIL APPEALS FOR FURTHER PROCEEDINGS. Leisa S. Weintraub, Tulsa, Oklahoma, for Plaintiff/Appellant. Joel L. Wohlgemuth, David R. Ross, Tulsa, Oklahoma, for Defendant/Appellee Warren Medical. Kenneth Louis Hunt, R. Mark Petrich, Tulsa, Oklahoma, for Defendant/Appellee Tulsa Jewish Community. Douglas M. Borochoff, George E. Gibbs, Charles Anthony McSoud, Tulsa, Oklahoma, for Defendant/Appellee Baptist Village. Brian Cramer, Oklahoma City, Oklahoma, George Patrick O'Hara, Edmond, Oklahoma, Mart Tisdal, Clinton, Oklahoma, for Amicus Curaie, County Assessors Association. County Officers and Deputies Association. KAUGER, J.: ¶1 This cause No. 111,643 Ken Yazel, Tulsa County Assessor v. The William K. Warren Medical Research Center, Inc., et al (Yazel 2) and its companion case No. 111,502 Ken Yazel, Tulsa County Assessor v. The William K. Warren Medical Research Center, Inc., et al (Yazel 1) involve the dispositive issue of whether 68 O.S. 2011 §2880.1(D)1 requires a county assessor to be represented by a district attorney or by the Oklahoma Tax Commission before an appeal from the Board of Equalization may proceed to the Courts. We hold that pursuant to our pronouncement in the companion case No. 111,502, Yazel 1, the county assessors may employ counsel to represent them in court proceedings including appeals from the Board of Equalization. Accordingly, we remand the matter to the Court of Civil Appeals to address the merits of the appeal. COURT OF CIVIL APPEALS OPINION VACATED; CAUSE REMANDED TO THE COURT OF CIVIL APPEALS FOR FURTHER PROCEEDINGS. COLBERT, C.J., REIF, V.C.J., KAUGER, WATT, EDMONDSON, TAYLOR, COMBS, GURICH, JJ., concur. WINCHESTER, J., dissents. FOOT