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Williams v. Harrop Industries3/28/2003
presently convinced that Smith holds the ad valorem tax treatment of the equipment is controlling on this issue, any analysis must, at the very least, include consideration of the ad valorem tax treatment of the equipment. The evidentiary material presented to the trial court did not address this critical part of the analysis.
As the moving party, Harrop had the obligation to provide the trial court with evidentiary material which demonstrated that no genuine material facts were in dispute. See Liberty Bank and Trust Company of Oklahoma City, N.A. v. Bachrach, 1996 OK 143, 916 P.2d 1377. Harrop did not do so, and summary adjudication was inappropriate. The trial court's judgment is reversed, and the case is remanded for further proceedings consistent with this opinion.
REVERSED AND REMANDED
JOPLIN, C.J., concurs; and BUETTNER, J., dissents.
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