Court Opinion

ID: 9793688
Source: CourtListenerOpinion
Date Created: 2023-08-31 02:51:31.719797+00
Date Added: 2024-06-11T08:06:40.534532
License: Public Domain

*1253LAVENDER, Justice
(dissenting):
I must respectfully dissent from this Court’s application of Oklahoma Constitution, Art. V, § 54, in this case. The cases cited in the majority opinion in support of its result are clearly distinguishable from the circumstances of the present controversy. Those cases each dealt with situations in which the subsequent legislation found to be constitutionally invalid had attempted to detrimentally affect the remedy sought to be invoked by the proceedings begun prior to the enactment of that legislation. In the instant case the legislation now enacted does not detrimentally affect appellants’ (plaintiffs’) rights to pursue the tax protest action and to obtain a judgment against the State which would then be satisfied under the provisions of the challenged legislation.1
In Harlow v. Board of Commissioners, 33 Okl. 353, 125 P. 449 (1912), the plaintiffs sought to enforce a law in effect at the time the proceedings were initiated, i.e. that no bridge might be built closer than six miles to an existing bridge. The object of the proceeding was to enforce this provision. This Court held that the repeal of this law subsequent to the bringing of the proceeding was not effective in that case, as to give it effect would destroy the object of the proceeding. In the cases of Green v. Board of Commissioners, 126 Okl. 300, 259 P. 635 (1927), and In re Application of Board of Education of Western Heights Schools, 565 P.2d 677 (Okla.1977), proceedings had been initiated to vote bonds as authorized by existing state laws. Subsequent legislation had revoked authorization for these proceedings. Again, Art. V, § 54, was invoked to prevent this subsequent legislation from destroying the purpose for which the proceedings were initiated.
In State v. Worten, 167 Okl. 187, 29 P.2d 1 (1934) and its related cases State v. Hooker, 167 Okl. 208, 29 P.2d 21 (1934); Oklahoma City Building & Loan Ass’n. v. Burnes, 167 Okl. 53, 29 P.2d 22 (1934); and Aldridge Hotel Co. v. Mainard, 171 Okl. 422, 43 P.2d 738 (1935); this Court held invalid that section of the Mortgage Moratorium Act which applied that Act to proceedings begun prior to its effective date. In Aldridge, 43 P.2d at 740, we set forth the reason for our action:
It was held that section 1 of said statute was invalid and unconstitutional in that it delayed mortgage foreclosure actions without adequate compensation to the mortgagee, and without any provision for the protection of the mortgage during the period of the delay.
The right to bring the mortgage foreclosure action in those cases had accrued as a matter of contractual right at the time proceedings were begun. Thus the application of Article V, § 54 in those cases prevented subsequent legislation from interfering with the pursuit of vested rights, the protection of which was the object of the proceedings begun prior to the effective date of the legislation. See Cowart v. Piper Aircraft Corp., 665 P.2d 315 (Okla.1983).
In First National Bank of Pauls Valley v. Crudup, 656 P.2d 914 (Okla.1982), we again faced a situation where the application of a law enacted after the filing of a lien statement would have barred an action to recover on the lien. We held that the right to bring an action on the lien accrued at the time the lien was filed and that the law in effect at that time would have allowed the action. The application of Art. V, § 54, in that case again was made to prevent the destruction of a cause of action by subsequently enacted legislation.
The rights involved in the present case are of an entirely different character. The primary rights at issue are appellants’ (plaintiffs’) rights to protest the payment *1254of taxes and to have that protest adjudicated, and to receive judgment against the State if they should prevail. The legislation challenged here does not detrimentally affect that right. The only “right” to be affected by the legislation is the “right” to have protest funds held in a separate account. No right to these funds has attached by mere virtue of the filing of the tax protests. If appellants were to gain a right to these funds it would have attached only at the time when judgment is rendered on their protests.2 The legislation now enacted provides a method by which any judgment would be satisfied. The question of the placement of funds pending the resolution of a protest is merely procedural in nature. Appellants have no accrued right to prevent a change in this merely procedural aspect, where such a change does not interfere with their right to bring the proceedings initiated to culmination and to obtain their desired remedy.
To hold otherwise, and to allow the mere use of the term “proceeding” to apply to any aspect of the maintenance of a cause of action, results in a victory of empty form over substance and defeats the intent of the Constitutional provision. Art. V, § 54, exists to protect that class of interests which has achieved the dignity of “accrued rights,” and to protect those proceedings brought to enforce such rights. It was never intended to prevent legislative actions which have no effect upon the enjoyment of those rights. In this case the only accrued right of appellants is the right to maintain their protest and to obtain a judgment which shall be paid by the State of Oklahoma. The legislation challenged does not affect the proceedings begun to enforce this right. For these reasons I must dissent from the opinion of the Court.
HODGES and HARGRAVE, JJ., join in the views expressed herein.

. Both parties have represented to this Court that the Conference Committee Substitute for H.B. 1637 which effectively transfers $42 million dollars from the so-called protest fund has passed both houses of the Legislature and has been signed, with an emergency provision, by the Governor as of June 11, 1986. This legislation also provides a method for payment of successful tax protests.

. See Baker v. Oklahoma Firefighters Pension and Retirement System, 718 P.2d 348 (Okl.1986).