IN THE MATTER OF THE ASSESSMENTS FOR TAX YEAR 2012 OF CERTAIN PROPERTIES, 2021 OK 7

Opinion:IN THE MATTER OF THE ASSESSMENTS FOR TAX YEAR 2012 OF CERTAIN PROPERTIES, 2021 OK 7
Subject matter: Postjudgment interest; Ad valorem taxes
Date Decided:February 9, 2021
Trial Court:District Court of Tulsa County (J. Morrissey)
Route to this Court:Appeal of final order in trial court. Retained by the Court on its own motion. 
Facts:This is a dispute over the proper postjudgment interest rate to apply to protested tax payments. Plaintiff was successful in its ad valorem tax protest proceeding in the trial court and the trial court was affirmed on appeal to the Court of Civil Appeals. Plaintiff then sought an award of postjudgment interest based on the general postjudgment interest statute, 12 O.S. § 727.1. The Tulsa County Assessor argued that the interest should be based on 68 O.S. § 2884. The trial court applied 12 O.S. § 727.1. 
Standard of Review:None specified, but appears to be de novo because the Court is interpreting a statute. 
Analysis:Taxpayers may not use the general statute for postjudgment interest for an award of interest on the amount recovered in a tax protest appeal. 68 O.S. § 2884 is the specific statute that provides the procedure for the payment of accrued interest on a taxpayer’s protested ad valorem tax refund payment. 
Outcome:Reversed and remanded. 
Vote:Opinion by Edmonson, J. Concur: Darby, C.J., Kauger, Combs, Gurich and Rowe, JJ. Concur in result: Winchester, J. and Kane V.C.J.
Other: The Court expressly overruled State ex re. Oklahoma Employment Security Commission v. Sanders, 1956 OK 262 to the extent it applies 12 O.S. § 727.1 to the payment of accrued interest on a taxpayer’s protested ad valorem tax refund payment. The Court also engages in a lengthy discussion of how to properly interpret legislative intent.