Mr. Elias’ practice focuses primarily upon property tax, oil and gas law, commercial litigation and state and local taxation.  Mr. Elias has been recognized in Oklahoma Magazine’s Superlawyer Section as one of the top Oklahoma lawyers.  Mr. Elias holds an AV rating from Martindale Hubbell, the highest professional rating for attorneys.  Mr. Elias is the Oklahoma member of the American Property Tax Counsel, the national association of preeminent law firms practicing in the area of property taxation.  Mr. Elias has more than twenty five years of experience in a wide variety of oil and gas, property tax and commercial litigation matters. 

Mr. Elias received a B.A. in Political Science from Oklahoma State University in 1977 and a J.D. with honors from the University of Tulsa in 1981.  He is a member of the Oklahoma County Bar Association, the Oklahoma City Mineral Lawyers Society, and the Tax and Mineral Law Sections of the Oklahoma Bar Association. 

1981 - Juris Doctorate, University of Tulsa

1977 - B.A. Political Science, Oklahoma State University

Central Valuation, Assessment, Protests and Appeals

Current Oil and Gas Taxation Issues

Local Protests and Appeals

Oklahoma Ad Valorem Tax

Oklahoma Ad Valorem Tax on Gathering and Oilfield Equipment

The Assessment of Gross Production and Excise Taxes on "Take or Pay" Settlements

The Natural Gas Market Sharing Act