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6 Okla. City U. L. Rev. 373 (1981)
Opinions of the Oklahoma Attorney General: An Analysis

handle is hein.journals/okcu6 and id is 385 raw text is: 0
OPINIONS OF THE OKLAHOMA
ATTORNEY GENERAL: AN ANALYSIS
CYNTHIA L. SPARLING*
The office of the Oklahoma Attorney General has become
the focus of increased attention in recent months, primarily as
a result of opinions issued by that office. Recent opinions have
dealt with such issues as the ad valorem tax status of public
trust property1 and the confidentiality of Oklahoma Tax Com-
mission Records.2 Public reaction and judicial proceedings
which have followed such opinions raise questions which this
article will address. This article will examine the following: (1)
the authority for the Oklahoma Attorney General's opinions;
(2) the legal effect of opinions on recipients in Oklahoma; and
(3) the judicial review of attorney general's opinions by the
Oklahoma Supreme Court.
I. AUTHORITY AND FUNCTION
Title 74, section 18b(e) of the Oklahoma Statutes requires
the attorney general to give his opinion in writing upon all
questions of law submitted to him by the Legislature or either
branch thereof, or by any state officer, board, commission Or
department... upon matters in which they are officially in-
terested.' In addition, the Oklahoma Legislature recently
broadened the duty of the attorney general to write opinions
by requiring the attorney general [t]o respond to any request
for an opinion of his office, submitted by a member of the
Legislature, regardless of subject matter . . . .      Although
* Lecturer, Oklahoma City University School of Law. B.A., Southern Methodist
University 1970; M.A., Southern Methodist University 1972; J.D., Oklahoma City
University 1978.
1. 11 OKLA. Op. A.G. 237 (1979).
2. 11 OKLA. Op. A.G. 405 (1979).
3. OKLA. STAT. tit. 74, § 18b (e) (Supp. 1980).
4. OKLA. STAT. tit. 74, § 18b (q) (Supp. 1980) (emphasis added). In 1980, how-
ever, legislation was introduced to amend title 74 section 18b by deleting the require-
ment that the attorney general respond to any legislative request as a duty of the

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