Date: 05-31-2013

Case Style: Kenneth Ramsey v. State of Oklahoma ex rel. Cleveland County Assessor

Case Number: CV-2010-63

Judge: Tracy Schumacher

Court: District Court, Cleveland County, Oklahoma

Plaintiff's Attorney: Gregory T. Tontz

Defendant's Attorney: James B. Robertson and David Batton for State Of Oklahoma Ex Rel Cleveland County Assessor

Description: Kenneth Ramsey, Trustee, the Ramsey Family Trust, sued State of Oklahoma ex rel. Cleveland County Assessor claiming:

1. Plaintiff is the owner of real property located in Cleveland County, Oklahoma, described as follows, to-wit:

Part of the Southeast Quarter (SE/4) of Section Six (6), Township Ten (10) North, Range Two (2) West of the I.M., Cleveland County, Oklahoma, described as follows:

Beginning at the Southeast Corner (SE/C) of the Southeast Quarter (SE/4); Thence North 330 feet; Thence West 660 feet; Thence South 330 feet; Thence East 660 feet to the point of beginning. AKA 10401 SE Sunnylane, Norman, OK.

2. Plaintiff acquired the property on May 1, 2006, for the sum of $310,000.

3. The assessed value of the property was adjusted by the Cleveland County Assessor in 2007, based on the purchase price. However, the 2006 assessed value was not adjusted.

4. Plaintiff has paid the sum of $4,373.39 toward the 2006 taxes on the subject property, which amount is currently held in trust by the Cleveland County Treasurer pending disposition of this action.

WHEREFORE, premises considered, Plaintiff, KENNETH RAMSEY, TRUSTEE OF THE RAMSEY FAMILY TRUST, requests that judgment be entered in favor of Plaintiff, determining the 2006 assessed value for 10401 SE Sunnylane, Norman, OK, in accordance with law, and for all other and further equitable relief as deemed appropriate.

Second Cause of Action

(4401 SE 1 04th Place, Norman, OK)

5. Plaintiff is the owner of real property located in Cleveland County, Oklahoma, described as follows, to-wit: Part of the Southwest Quarter (SW/4) of the Southwest Quarter (SW/4) of Section Five(S), Township Ten (10) North, Range Two (2) West of the 1.M., Cleveland County, Oklahoma, described as follows: Beginning at the Southwest Corner (SW/C) of said Southwest Quarter (SW/4) of the Southwest Quarter (S\V/4); Thence North 0100410811 East along the West section line a distance of352.5 feet; thence due east a distance of62 1.03 feet; thence South 01 046o5! West a distance o1352.61 feet to the South line of said Southwest Quarter (SW/4) of the Southwest Quarter (SW/4); thence due west a distance of 616.73 feet to the point of beginning, less and except the west 50 feet thereof deeded to the State of Oklahoma. A/KIA 4401 SE 104th Place, Norman, OK.

6. Plaintiff acquired the property on May 1, 2006, for $172,500.

7. The assessed value of the property was adjusted by the Cleveland County Assessor in 2007, based on the purchase price. However, the 2006 assessed value was not adjusted.

8. The subject real property is zoned for agricultural use. The assessed value for 2006 and for all subsequent years was incorrectly assessed based on commercial use of the property.

9. Plaintiff has paid the sum of $2,816.34 toward the 2006 taxes on the subject property, which amount is currently held in trust by the Cleveland County Treasurer pending disposition of this action.

WHEREFORE, premises considered, Plaintiff, KENNETH RAMSEY, TRUSTEE OF THE RAMSEY FAMILY TRUST, requests that judgment be entered in favor of Plaintiff, determining the 2006, 2007, 2008, 2009 and 2010 assessed value, for 4401 SE 104th Place, Norman, OK, in accordance with law, and for all other and further equitable relief as deemed appropriate.


Defendant appeared and answered as follows:

1. The allegations of ownership appear to be correct and are admitted, Defendant is without sufficient knowledge to determine the sufficiency of the legal descriptions at this time.

2. Defendant does not dispute the sale price or closing date at this time.

3. Defendant admits that the property assessment was adjusted in 2007. Any adjustments of 2006 were prohibited by law.

4. Defendant admits that a partial payment was made toward 2006 taxes which has been applied. Plaintiff was precluded from claiming a trust deposit as the fill amount of the taxes was not paid and there is currently still due a deficiency.

5. The allegations of ownership appear to be correct and are admitted, Defendant is without sufficient knowledge to determine the sufficiency of the legal descriptions at this time.

6. Defendant does not dispute the sale price or closing date at this time.

7. Defendant admits that the property assessment was adjusted in 2007. Any adjustments of 2006 were prohibited by law.

8. Defendant denies the allegations contained in this paragraph and any zoning as suggested is left to the municipal entity controlling as the county does not have zoning ordinances.

9. Defendant admits that a partial payment was made toward 2006 taxes which has been applied. Plaintiff was precluded from claiming a trust deposit as the full amount of the taxes was not paid and there is currently still due a deficiency.

AFFIRMATIVE DEFENSES

9. Statute of limitations has passed

10. Failure to state a claim for which relief can be granted.

11. Failure to join or bring action against the real pay in interest, Board of Tax Roll Corrections or the Board of Equalization.

12. Court is without jurisdiction to consider the substance of the Plaintiffs claims. Wherefore, having frilly answered the claims of Plaintiff, Defendant prays that he be awarded judgment as a matter of law and/or Plaintiffs action be dismissed and for such further relief as the court finds just and equitable.

Outcome: NOW ON THIS the day of January, 2013, this matter comes on for hearing by agreement of the parties. The plaintiff appears with counsel, Greg T. Tontz and the defendants appear by and through James B. Robertson and Carol Price Dillingham, Assistant District Attorneys. Having determined that there are no disputed material facts, being fully advised in the premises, and hearing arguments of counsel, this Court FINDS, ORDERS, ADJUDGES AND DECREES as follows:

1) As it relates to Cleveland County Treasurer Account #53735, Plaintiff currently owes:

a. $4,131.46 in unpaid taxes for 2006

b. $4,131.46 in interest for 2006

c. $47.95 in fees for 2006

2) As it relates to Cleveland County Treasurer Account #53735, this Court orders the Plaintiff to pay the unpaid taxes in the amount of $4,131.46 plus the fees in the amount of $47.95 within 10 days of the filing of this Journal Entry.

3) Upon payment of the taxes and fees described above, the Cleveland County Treasurer is hereby ordered to delete and/or credit the above account for the accumulated interest in the amount of $4,131.46.

4) As it relates to Cleveland County Treasurer Account #53690, Plaintiff currently owes:

a. $1,042.23 in unpaid taxes for 2006

b. $1,042.23 in interest for 2006

c. $29.37 in fees for 2006

5) As it relates to Cleveland County Treasurer Account #53690, this Court orders the Plaintiff to pay the unpaid taxes in the amount of $1,042.23 plus the fees in the amount of $29.37 within 10 days of the filing of this Journal Entry.

6) Upon payment of the taxes and fees described above, the Cleveland County Treasurer is hereby ordered to delete and/or credit the above account for the accumulated interest in the amount of $1,042.23.

IT IS THEREFORE ORDERED, ADJUDGED, AND DECREED that Plaintiff owes, and shall pay within 10 days of the filing of this Journal Entry of Judgment the amount of $4,179.41 in taxes and fees for Cleveland County Treasurer account #53735 for 2006 and that after making said payment, the Cleveland County Treasurer is hereby ordered to delete and/or credit this account for the accumulated interest charges in the amount of $4,131.46.

IT IS ADDITIONALLY ORDERED, ADJUDGED, AND DECREED that Plaintiff owes, and shall pay within 10 days of the filing of this Journal Entry of Judgment the amount of $1,071.60 in taxes and fees for Cleveland County Treasurer account #53690 for 2006 and that after making said payment, the Cleveland County Treasurer is hereby ordered to delete and/or credit this account for the accumulated interest charges in the amount of $1,042.23.

Plaintiff's Experts:

Defendant's Experts:

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