Court Opinion

ID: 9797128
Source: CourtListenerOpinion
Date Created: 2023-08-31 04:13:54.177483+00
Date Added: 2024-06-11T08:52:24.475910
License: Public Domain

OPALA, J.,
with whom KAUGER and TAYLOR, JJ., join, concurring
T1 The "indebtedness, Habilities, or obligations" that may not be released or extinguished by the State within the meaning of Art. 5, § 58, Ok. Const., are not defined anywhere in the state constitution as being inclusive of interest, penalties or other incidentals that may stand added by statute to the amount of one's principal tax liability. The quoted terms used in § 58 cannot hence be regarded as expressing a single integrity that is inclusive of all incidental post-delinquency - statutory additions which may never be severed from the principal tax indebtedness. In short, the concept of tax liability in § 53 was never contemplated to constitute an amount irreducible by deduction of increase added in consequence of nonpayment on due date. Severance of the post-delinquency additions from the principal amount of tax liability for extinguishment of the latter by exercise of statutory authority is clearly and well within the power of the legislature. City of McAlester v. Jones, 1937 OK 142, 72 P.2d 371.