ASSESSMENT OF VICTOR BLDG. & LOAN ASS'N. STATE v. VICTOR BLDG. & LOAN ASS'N.

ASSESSMENT OF VICTOR BLDG. & LOAN ASS'N. STATE v. VICTOR BLDG. & LOAN ASS'N.
1926 OK 669
249 P. 298
119 Okla. 197
Case Number: 16861
Decided: 09/14/1926
Supreme Court of Oklahoma

In re ASSESSMENT OF VICTOR BLDG. & LOAN ASS'N. STATE
v.
VICTOR BLDG. & LOAN ASS'N.

Syllabus

¶0 Taxation -- Listing Omitted Property--Time for Appeal.
Proceedings under article 13, chapter 84, Compiled Statutes 1921, to place omitted property on the tax roll, are purely statutory, and, where an appeal from the final judgment is not perfected within 60 days from the final judgment of the county court as provided by section 9799 thereof, this court is without jurisdiction, and the appeal will be dismissed.

Commissioners' Opinion, Division No. 1.

Error from County Court, Muskogee County; W. A. Killey, Judge.

Special proceeding of the tax ferret of Muskogee County to have certain property of the Victor Building & Loan Association placed upon the tax roll. On appeal to the county court the prayer of the tax ferret was sustained in part and denied in part. Both parties have appealed. Appeal dismissed.

S. H. Lattimore, Co. Atty. (R. W. Stoutz, of counsel), for plaintiff in error.
W. W. Noffsinger and A. L. Harris, for defendant in error.

RAY, C.

¶1 This was a special proceeding commenced by the tax ferret to place upon the tax roll of Muskogee county certain property of the Victor Building & Loan Association, alleged to have been omitted from the tax roll. This appeal is by the state from the judgment of the county court. The Victor Building & Loan Association has filed its cross-petition in error, and, in its brief, suggests that the appeal should be dismissed for want of jurisdiction upon the ground that the petition in error was not filed in this court within the time required by statute.

¶2 The judgment of the county court was entered on the 24th day of June, 1925, and motion for new trial was denied the same day. The petition in error, with the case-made, was filed with the clerk of this court October 8, 1925. Article 13, chapter 84, C. S. 1921, referred to as the Tax Ferret Law, in section 9799, provides:

"Within 60 days from the final judgment of the county court, appeal may be taken by either party to the Supreme Court of the state as other appeals are taken."

¶3 In re Duncan, 43 Okla. 691, 144 P. 374, it was held that the appeal to this court in such proceeding was not contemplated by section 15, art. 7, of the Constitution, and that the appeal would not lie; and in Rogers, Treasurer, et al. v. Duncan, 57 Okla. 20, 156 P. 678, in the body of the opinion, on page 28, the reason for such decision is more fully stated: