Court Opinion

ID: 9611046
Source: CourtListenerOpinion
Date Created: 2023-08-22 03:51:23.062491+00
Date Added: 2024-06-11T18:03:09.011813
License: Public Domain

SIMMS, Justice,
dissenting:
When members of one branch of government fail or refuse to do their duty, the problems are not cured by the Court simply doing it for them. This only creates new and larger problems in addition to those still left unresolved. More extensive discussion on this subject can be found in the minority opinions in State, ex rel., Poulos v. State Board of Equalization, Okl., 552 P.2d 1134, 1138 (1975) and State, ex rel., Poulos v. State Board of Equalization, Okl., 552 P.2d 1138, 1139 (1976).
It is not a proper function of this Court to legislate a system of property assessment to equalize taxation. That job is given to the Board of Equalization by the Constitution and statutes.
It is, however, a proper function of the judiciary to enforce compliance with the law and orders of a court. There are various proceedings which can be instituted to obtain constitutionally permissible remedies. If and when those remedies are pursued, we should entertain the action. Meanwhile, I am opposed to this Court performing the legislative functions assigned to the Board of Equalization.
I am authorized to state that Justice HARGRAVE joins me in this dissent.