APPLICATIONS
Martinez, 25, and
Harmon, 18, both of
Morton, Sr. 38, and
Richardson, 28, both
24, and
Winter, 23, both of
Haley, 34, and
ulson, 32, both of
Michael Kaiser, 23,
Gladys Fumie
both of Stiliwater
Warren, Legal,
and Darlene Olga
C:85-910: Dian Bird and James
Bird vs. Sandra K. Grant and In-
dependence Fire and Casualty.
Money Judgment for Personal in-
juries, $35,000 and 3,000. for pro-
perty damage, $100,000. for pain
and suffering. Carr & Carr, Tulsa.
Atty. Filed-It-18-85.
C-85-911: The Bank of Oklahoma,
N.A.,as Trustee of the Payne Coun-
ty Home Finance Authority vs.
Nicholas E. Dreesen, the State of
Oklahoma exrel, the Ok. Tax
Cumin, the Board of County Com-
missioners of the County of Payne,
State of Oklahoma and the United
States of America. Money Judg-
ment and foreclosure for
$16,220.17, Lots 18, 19 & 20 Block
Stillwater 1 Tucker's Addition to the City of
, Legal , Stillwater, Payne County. Hurt,
and Flossie Bell Baker & Kistler, Atty. Filed
Perkins 11-18-85
C-85-912: NGL Investments, Inc.
formerly NGL Supply, Inc. or Iowa
Corp. vs. ERW Corp., an Oklahoma
Corporation; Midwest Specialty
Fuels, a joint venture, presently
composed of Specialty Funds, Inc.
and American Specialty Fuels, Inc.;
Specialty Fuels, Inc. an Oklahoma
Corporation; mid American Special-
ty Fuels, Inc., an Oklahoma Cor-
poration. 1st Money Judgment on
APPLICATIONS
have been
of incompatibility
noted.)
~utton
Hutton. James M.
Atty. Filed 11-15-85
Barbara R. Rowley
r D. Rowley. James M.
Ir. Atty. Filed 11-18-85
Steve Alexander
Lynteen Marie Bryen.
Campbell, atty. Filed
' Money Judgment on Con-
Debra Gayle Wells tract-S322,662.65. Blackstock,
Wells. Melissa Joyce, Pollard & Montgomery,
atty. Filed 11-19-85 Tulsa. Atty. Filed 11-17-85
LucilleMason C-85-913: 1st Natl Bank and
'nn Mason. W. R. Cub-Trust Co., Cushing, OK vs. Thomas
Filed 11-19-85 G. Emerson aka Thomas Garald
~-633: Kathryn Grace Emerson, the Board of County
vs. Mohammad Neal Commissioners of Payne County.
Mike Morgan, Atty. Money Judgment and foreclosure
for $19,269.54. Charles A. Meyers,
Annette Sue Smith Atty. Filed 11-19-85
!Dean Smith. J. Stewart C-85-914: Stillwater Community
r. Filed 11-20-85 Bank of Stillwater, OK an
knn Bivins Oklahoma Corporation vs. Ecir,
'Brian Bivins. W. R. Cub- Inc. and Sam Rice. Money Judg-
Filed 11-20-85. ment and foreclosure of Lien for
Regina Christine $2062.81. Roger McMillian, Atty.
Daniel Paul Houston. Filed 11-19-85.
DeLacerda, atty. Filed C-85-915: Linda Kaye Yager vs.
The Quapaw; an Oklahoma Corp.
FILED Money Judgment for Personal in-
juries, $3,586,174.68. Win. W.
Guardianship of Cyn- Ahrberg and Jack B. Sellers, Atty.
Roach, a minor child.Filed 11-20-85.
atty. Filed 11-18-85 C-85-916: Bank of Oklahoma,
I: Letters of Adminlstra- N.A. as Trustee of the Payne Coun-
Mae Stites. Charles E. . ty Home Finance Authority vs. Jef-
Atty. Filed 11-18-85 frey Paul Edmondson and Lisa
Tenant of Annie Darlene Edmondson. Money Judg-
F. E. McAnally, At- ment on Promissory Note for
11-18-85 $34,911.35. Lamurr, Much,
of Administra- Featherly. Baer and Timberlake,
Bland. Win. J. Atty. Filed 11-20-85.
Filed 11-19-85 C-85-917: Stillwater Community
Will of Mary Frances Bank vs. Robert Jerome Ward.
Atty. Fil- Money Judgment and foreclosure
for $2342.48. Ellis and Edwards,
Will of Clara Bell Lof- Atty. Filed 11-20-85.
and Cubbage, Atty. C-85-918: Stillwater Community
Bank vs. James Craig Harris.
Joint Tenant of Fern Money Judgment on Punitive
M. Haley, Atty. Fil- damages for $50,000. Ellis and Ed-
85 wards, Atty. Filed 11-20-85.
Will of Ella Inez Mar- C-85~19: Area Investments, Inc.
M. Haley, Atty. Filedan Oklahoma Corp. dba Area Pro-
perty Management vs. Bob L.
SUITS FILED Smith dba Stillwater Meat Market.
Apple Bank for Saw Money Judgment and foreclosure
York Bank. vs. R.H. of Lien $1,400. Glen R. Winters, At-
Hunter Kenmet and ty. Filed 11-20-85.
aka Jill M. Money C-85-920: Alexander Energy Cur-
and foreclosure for potation vs. Jack E. Pendleton and
Andrsws, Davis, Legg,Marjorie L. Pendleton. Appt. of Ap-
and Murrah, Atty. praisers. Lenn & Helms, OKC, At-
ty. Filed 11-21-85
Sherwood Garrison vs. -o-
Marine, a div. of
Corp. Money Judgment
damages, $400,000.
,750. Loss to employee.
(]off, OKC, atty. Filed
Stillwater Community
t 0klahoma Banking Corp.
Matthews Wallace.
and foreclosure
Ellis and Edwards,
11-15-85
Contract-$7~500.; 2nd Money Judg-
ment on Contract-S370,756.85; 3rd
MAZZIO'S STILL
COMING
CLEVELAND - Mazzio's Piz-
za is still coming, to open in the
spring of 1986 if everything
goes according to schedule. Jim
Sill said government red tape
through the SBA is blamed for
the major holdup on the project.
-O"
SHOPPERSIII!
on
30-50% off
all Weathered Material
2x4
2x8 .
2x12
2x6
2x10
s Builder's
Supply
1 Mile East on Hwy. 33
Perkins
LETTER TO THE EDITOr
November 20, 1985
"Answer To Critics Of
County Assessor System"
There has been considerabl :
criticism during the past yea
and in recent weeks of the Coun-
ty Assessor system in County
Government and specifically, of
the jobs the County Assessors
are doing in general across
Oklahoma. At the present time,
a ' Jpecial Interim Committee
on Ad Vaiorem Tax" is current-
ly meeting on a weekly basis in
the capitol with the job of mak-
ing recommendations to the
Legislature on changes in the
County Assessor Systen} and
the way property is assessed for
Advaiorem Taxes. Most of us
would welcome improvements
in the advaiorem system, how-
ever any such changes should
be based upon a true and ac-
curate evaluation of the present
advalorem system and not upon
the off the cuff, theoretical,
unknowledgeable, and flippant
remarks of a University of
Oklahoma professor and also
not upon incorrect information
from the Oklahoma Tax Com-
mission (OTC). For example,
last week the Daily Oklahoman
published an article stating that
assessors are using fair cash
values and that some counties
don't use the minimum assess-
ment ratios as required by a
State Supreme Court order.
Both of these statements are
not true, cannot he substan-
tiated, and unnecessarily cloud
the issue and only serve to
erode the confidence of the peo-
ple in the County Assessor
Systen For example, by OTC's
own published reports all 77
county assessors assessment
ratios fall between 9 and 13.92
percent for 1985 which is fully
and more than in compliance
with State Supreme Court
guidelines and Oklahoma Law.
For all of those who say that
assessors are not in compliance
with law and that there is no
equalization of property values
between counties, you are
misinformed and not looking at
the facts. Oklahoma Law and,
the referred to, State Supreme
Court order call for a degree of
equalization of property valua-
tions between counties, not ex-
act and perfect equalization as
desired by the critics of the
system.
The present system basically
calls for the best appraisal
possible of the Fair Cash Value
of a parcel of property and the
use of an assessment ratio of
between 9 and 15 percent in the
calculation of an assessed value
which in turn is taken times the
school district millage in arriv-
ing at the taxes for the parcel
(e.g., house & lot) of property.
The Fair Cash Value of a parcel
of property is the appraisers
best estimate based upon a set
of criteria (as published by OTC
for use by all assessors, e.g. in-
chdes calculation procedures so
as to insure better uniformity
between counties) of what the
property would bring on the
market at the time it was ap-
praised. If, however, the proper-
ty has sold recently then that in
effect is an overriding factor
and would in most cases set the
appraisal value for advalorem
tax purposes (not decreased by
the alleged 60% factor).
There are those who advocate
centralizing all appraisals of
real property under state con-
trol and setting the same
assessment ratio for all 77 coun-
ties. There are of course several
advantages and disadvantages
to this proposal. Disadvantages
would include:
a. Loss of control by county
residents on the level of taxes
paid {since they elect the coun-
ty assessor, he is responsive to
their desires on the level of
taxes in the county based upon
the needs of county government
and schools
b. Create an unacceptable in-
convenience to property owners
in the appeal of what they
might feel are unjust or incor-
rect values placed on their
property.
c. Tax rates {assessment
ratios) would be set to achieve
uniformity and not based upon
the needs of the county, conse-
quently some counties would
have more taxes than necessary
while others would not have suf-
ficient funding.
d. In poorer less developed
counties tax rates (assessement
ratios) arbitrarily and uniform-,'
ly set by the state would be
greater than property owners
could afford to pay which would
tend to force a greater migra-
tion of working people and
businesses from the rural areas
to the metropolitan areas. For
those counties with up to date
revaluation programs, assessed
values and taxes on real proper-
ty could very well increase by
40 to 60 percent!
e. Loss of appreciation and
ability at the local county level
of tax officials to evaluate and
adjust tax rates based upon the
balanced needs of tax recipients
and economic conditions in the
county which enable residents
to pay taxes at an established
advalorem tax rate currently
set by the assessor {in consulta-
tion with county residents and
officials).
f. Tax rates {assessment
ratios) uniformly set could he
too high and thereby serve to
discourage industrial develop-
ment, particularly in the rural
counties.
g. Loss of county control of
the advalorem system and a
significant step in loss of local
county government.
h. Less concern of appraisers
as to accuracy of appraisal
values in reflecting true "Fair
Cash Values" and slower
responsiveness in correcting
Fair Cash Values that are too
high and perhaps based on
speculative values.
L Greater cost, based on cur-
rent outside appraisal firms
costing more than current coun-
ty use of in county appraisers
{higher salary scales and travel
costs).
Advantages would include:
a. Undoubtedly increased
funding for some if not most
county governments and
schools {through a higher
assessment ratio).
b. Higher degree of equaliza-
tion of assessed values between
counties (may or may not be
considered an advantage depen-
ding upon from whose view-
point).
c. Greater control of the ad-
valorem tax system from the
state bureaucracy level
Critics point to revaluation
and county assessor problems
in insulated countiej} as typical
of the current system and ad-
vocate making wholesale chang-
es in the system to correct a few
flagrant violations which are oc-
curing in very few of the 77
counties. We maintain that the
county assessor system as cur-
rently written into law by
previous legislators for the ap-
praisal of property and the set-
ting of assessment ratios is
basically sound and should not
be discarded or drastically
changed because of a few bad
apples in the system, so to
speak. We can better serve the
interests of people and the state
by identifying the problems in
those counties not following the
The Perkins Journm • uursuay,
law and working to see that
those problems are corrected so
as to insure that revaluation as
called for state wide stays on
schedule {e.g., to be completed
by all counties by 1987).
In any case, where an
assessor refuses to follow
established guidelines or
schedule (through no fault of
their own) in the revaluation of
property then appropriate ac-
tion should be taken, as current-
ly and amply provided for under
the law, to force that assessor
to comply {e.g. removal from of-
rice if necessary). In those cases
where funding and staffing are
a problem, assistance should be
provided by the state on a
priority basis to get the
necessary resources made
available in county to get the
revaluation completed on
schedule {e.g. this assistance
could be in the form of appraisal
staffing guides based upon the
number of parcels in the coun-
ty, legal assistance in obtaining
funding from county resources,
and even by initially providing
state appraisers on a temporary
basis to a county assessor in
getting the counties' revalua-
tion program started and in
place until it can be maintained
l ovemDer 1985 -- PAt ,
by the county itself).
It is my firm position that the
percent county assessor system
for assessing advalorem taxes
is basically sound and should be
retained in its present form. The
present County system is closer
and more responsive to the peo-
ple than any other tax system
we have {e.g. federal and ste e
income tax systems, etc.), has
no more problems than those
systems at the state and federal
level and in its present form
serves the needs of the people
better than our critics propos-
ed "centralized appraisal--one
assessment ratio system" con-
trolled by the state
bureaucracy.
Joe L. Youngker
Lincoln County Assessor
-O-
PERKINS MAN LOSES
BUICK IN HOSPITAL
PERRY A 1985 Buick
belonging to Wallace White, 57,
Perkins, was stolen while he
was in the Perry Memorial
Hospital White was visiting in
Perry when he became ill and
was admitted to the hospital on
Friday where he remained until
Monday. He parked his new
Buick on Holly Street, and it
has been reported as stolen.
NOW OPEN MONDAYS
Men & Women's Hair Cutting & Styling
229 S. Main Next to Del-Mar's
STILLWATER WOMEN'S CLINIC, INC.
CLAUDIA HARDIN, M.D.
and
MARK EBERT, M.D.
ANNOUNCE THE ASSOCIATION OF
THOMAS A. KARNS, M.D.
PRACTICE LIMITED TO OBSTETRICS AND GYNECOLOGY
AT
2310 WEST SEVENTH STREET
STILLWATER, OKLAHOMA 74074
OFFICE HOURS BY APPOINTMENT
TELEPHONE 624-8222
I I I I
II II Illl
Let this be a time to
show our gratitude
for all the many
blessings we have
to share. We wish
you and yours the
happiest.., health-
iest Thanksgiving...
Prices Effective Fri., Sat. and Mon.
Lonnie and Judy Tabor, Owners
Hours: 7 to 8 (Mon. thru Sat.)
Phone: 547-2555
\
,ii
