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purchaser or seller is liable for ad valorem taxes when real
property is sold and do not address the issue of when the State
ad valorem tax liability actually becomes due and payable. Allen
v. Henshaw, 168 P.2d 625 (Okla. 1946); Bd. of Commrs. v. Cent.
Baptist Church, 276 P. 726 (Okla. 1929). Accordingly, petitioner
has not established that the estate is entitled to any deduction
for decedent’s 1997 ad valorem tax. We sustain respondent’s
determination disallowing the $1,543 ad valorem tax deduction
claimed by the estate.
IX. Conclusion
We have considered the remaining arguments of both parties
for results contrary to those expressed herein and, to the extent
not discussed above, find those arguments to be irrelevant, moot,
or without merit.
To reflect the foregoing,
Decisions will be entered
under Rule 155.
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Last modified: November 10, 2007