Court Opinion

ID: 5166348
Source: CourtListenerOpinion
Date Created: 2022-01-02 03:38:42.828434+00
Date Added: 2024-06-11T13:57:22.669723
License: Public Domain

[1] ORDER
[2] Appellee's motion to dismiss this appeal is denied. Although the filing of a notice of appeal with the Tax Commission within 10 days from the date of the mailing of the order is required by 68 O.S. 1991 § 225[68-225](a), this statute does not provide that the filing of such a notice is a jurisdictional prerequisite to the commencement of an appeal. We will not hold that it does.
[3] The terms of Art. 5, § 46 of the Oklahoma Constitution command that general rules of appellate process be symmetrical and apply across the board. Johnson v. Tony's Town Mister Quik,915 P.2d 355 (Okla. 1996).
[4] This appeal from a Tax Commission order, which was properly and timely commenced in compliance with Rule 1.125 et seq. of the Rules of Appellate Procedure in Civil Cases, shall proceed.
[5] WILSON, C.J., KAUGER, V.C.J., and HODGES, LAVENDER, SIMMS, HARGRAVE, OPALA, and SUMMERS, JJ., concur.
[6] WATT, J., concurs by reason of stare decisis.