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eBook details

• Title: Oklahoma Industries Authority v. Barnes
• Author : South Carolina Supreme Court
• Release Date : January 20, 1988
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 76 KB

Description

1 Oklahoma Industries Authority [OIA] and four of its lessees appeal from the trial courts decision that a private leasehold interest in tax-exempt property may be assessed an ad valorem tax based on the full value of the fee. Three issues are presented for review: [1] May a private leasehold estate in tax-exempt public-trust property be taxed to the lessee? [2] If the tax is proper, at what rate should it be assessed? and [3] Have the four lessees properly preserved their right to appeal from the tax assessments for 1980 through 1983? We answer the first question in the negative and the third in the affirmative. Because we hold that no ad valorem tax may be imposed on leasehold property, we need not reach the second question.

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