The "Journal Entry of Judgment" signed by Judge Wiseman on October 4, 1999 states the following key statements:
9. On December 1, 1998, Defendants (Tax Assessor) made a settlement offer to Plaintiffs, and other similar situated individuals (us). (A copy is as follows:)
"The Assessor's office will exempt from Ad Valorem tax from and after January 1, 1995 any of your clients who will execute and submit a 'Building on Leased Land Affidavit' with regard to each tax year in protest herein to the extent that their hangar is devoted to personal, non business use."
16. Leasehold interest of the Plaintiffs and other similarly situated, who use their leasehold improvements for personal purposes are hereby exempt from taxation for Ad Valorem purposes as their property is deemed to be classified as household personal property pursuant OK. Const. Art.10 6, (Effective Nov. 1, 1994).
17. Leasehold interest of the Plaintiffs and other similarly situated, who use their leasehold improvements for business are not exempt from taxation for Ad Valorem tax purposes as their property is deemed to be classified as business personal property pursuant OK Const. Art. 10 6, (Effective Nov. 1994).
18. Defendant Tax Roll Correction Board (Tulsa County Assessor) is ordered to issue, within (30) days of the filing date of this Journal Entry, its directive to Defendant Tulsa County Treasurer to mail tax refunds.
We're not offering legal advise here, but our interpretation is; If I have a private hangar which has no business being conducted out of it then I should not be paying any personal property tax if I have filed the "Building on Leased Land Affidavit".
The copy of the affidavit is attached (link below) and requires that you provide the correct legal description (lot & block) plus the 14-digit tax number.
The Assessor can determine use of your hangar by inspecting the premises. If you have sent an affidavit and have not received notification of the assessors determination of your use, contact Laura Cherry at the number shown below.
Laura Cherry
Personal Property Appraiser
Ph: (918) 596-5162
Fax: (918) 596-5149
