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1963-1964 Oklahoma Attorney General Reports and Opinions [i] (1963-1964)

handle is hein.sag/sagok0037 and id is 1 raw text is: THE ATTORNEY GENERAL OF OKLAHOMA
OKLAHOMA CITY. OKLAHOMA
January. 70 1963           &-14..&e sf1
Hon. Joe X. Page
County Attorney LePlore County
Poteau, Oklahoma
Dear Mr. Page:
The Attorney General has received your letter of November 15,
1962, in Which you request an opinion from this ofice relating
to thle following facts as set forth by you:
0* * * In the 1920's the Bissael Addition was
dedicated and platted to the Ton of Bokoaohe,
Oklahoma. Part of this addition was platted out
of the t  of the SWA of the SEk of Section 5,
Township 8 North, Range 24 Fast, in LeFlore County.
Thereafter, in 1940 the V  of the S'W% of the SV
of Section 5, To mship 3 dorth, Range 24 Zast, was
sold for delin-,ent taxes to ..r. Wiley Lowrey. He
has paid taxes on this l*d since 1940, not knowming
that it had been e=roneousay sold.
He is now seeking a tax refund for the taxes paid
since -940, and I am wondaring if you will issue an
opinion concerning the validity of his claim, point-
ing out the statute of limitations, etc.m
We note that you failed to furnish us with your written opinion
supported by citation of authorities upon the matter subritted, as
required by 74 0 S. 1961, 918b (d), hence we do not have the
benefit of your opinion and research in the premises, nor the views
of the claimnt, Mr, Lwraey.
Hoever, the facts, as related by you, reveal a voluntary
paymn=. It is well settled that taxes voluntarily paid ca not be
recovered without the aid of a statutory,-remedy. 51 Am. Jur.,

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