Richardson v. State ex rel. Oklahoma Tax Commission

Summary

The Oklahoma Supreme Court denied original jurisdiction over a taxpayer's challenge to three Oklahoma House bills alleged to violate the constitutional restrictions on revenue bills. The court held that the challenge to one bill was not ripe and that challenges to the other two were moot because those bills had already been addressed in related decisions; a separate concurrence would have found lack of standing.

Holdings

1. The challenge to H.B. 2348 was not ripe because it was unclear whether the bill would increase Oklahoma revenue.
2. The challenge to H.B. 2433 was moot because the court had already determined that removal of a tax exemption is not a tax levy in the strict sense and that H.B. 2433 was not subject to Article V, section 33.
3. The challenge to H.B. 1449 was moot because the court had already determined that the Motor Fuels Tax Fee was a revenue-raising tax levy subject to Article V, section 33 and that H.B. 1449 was unconstitutional.

Questions Presented

1. Whether the Oklahoma Supreme Court should assume original jurisdiction over a challenge alleging that H.B. 2433, H.B. 2348, and H.B. 1449 are unconstitutional revenue bills under Article V, section 33 of the Oklahoma Constitution.
2. Whether the challenge to H.B. 2348 was ripe when it was uncertain whether the bill would increase state revenue.
3. Whether challenges to H.B. 2433 and H.B. 1449 were moot because the court had already decided their constitutional status in other cases.

Disposition

writ_denied