标题：CERTIORARI HAVING BEEN GRANTED
PREVIOUSLY; THE DECISION OF THE
COURT OF CIVIL APPEALS IS VACATED
AND THE DECISION OF THE TRIAL
COURT IS REVERSED AND REMANDED
FOR A DETERMINATION OF FAIR CASH
VALUE OF THE PROPERTY.
摘要：In 2002, Cimmarron Transportation, LLC,
purchased inactive pipeline in the State of
Oklahoma through two separate transactions.
By Purchase and Sale Agreement effective January
1, 2002, Cimmarron purchased from EOTT
Pipeline Limited Partnership and EOTT Energy
Operating Limited Partnership (“EOTT”)
1,825.94 miles of pipeline in Oklahoma for
$258,068.00; 64.5 miles of that pipeline are in
Cleveland County. Effective October 1, 2002,
Cimmaron purchased 795 miles of pipeline
from Spectrum Field Services, Inc., for
$115,000.00; 61.2 miles of this pipeline are in
Cleveland County. The pipeline was subject to
ad valorem taxation in 2003 in each county
through which the pipeline runs. The appeal is
from a judgment of the district court of Cleveland
County upholding the Cleveland County
assessor’s valuation of 125.7 miles of inactive
pipeline in Cleveland County, Oklahoma, for
2003 ad valorem taxes.1 Because we find that
the trial court failed to apply the proper de
novo standard of review, the cause must be
reversed and remanded.
