Court Opinion

ID: 9611044
Source: CourtListenerOpinion
Date Created: 2023-08-22 03:51:23.058951+00
Date Added: 2024-06-11T18:03:09.011464
License: Public Domain

HODGES, Justice,
concurring in part and dissenting in part.
I am in full concurrence with the majority opinion in its address of the issues of the methodology for determining the value of real property and in the denial of attorney fees.
However, I must respectfully dissent to the imposition by judicial legislation of a standard 12% ratio to be used in determining the adjusted percentile to be applied to all real property within the state. The setting of a numerical percentile is the constitutional duty of the Board of Equalization pursuant to the Okla.Const. art. 10, § 21. I would grant the writ of mandamus and instruct the Board to perform its constitutional duty.