JANE P. WISEMAN, Judge.
¶ 1 Lafe C. Coldwater (Father) appeals from the trial court's "Order Setting Forth Findings of Fact Regarding Child Support Deviation."
¶ 2 After the minor child was born, DHS initiated an administrative action to determine paternity and support obligations. In that action, it was determined that Father was the father of the minor child. According to the facts outlined on appeal in Case No. 110,933:
State ex rel. Dep't of Human Servs. v. Coldwater, 2014 OK CIV APP 56, ¶ 2, 328 P.3d 1252.
¶ 3 In the "Order Determining Custody, Visitation and Child Support" entered on January 20, 2012, the trial court terminated joint custody and granted "the full care, custody and control of the minor child" to Father. The trial court awarded Mother visitation and stated in the order that "[i]t is the intent of [the trial court] that the parties each receive approximately equal time with the child." As to child support, the order stated:
The Child Support Computation form attached to the trial court's order was signed by the trial court as required by 43 O.S.2011 § 120(A)("A child support computation form shall be signed by the judge and incorporated as a part of all orders which establish or modify a child support obligation."). However, the trial court neither checked the box on the form indicating it deviated from the child support guidelines nor explained the deviations in the space provided.
¶ 4 Father filed a motion to reconsider the trial court's computation of child support. He argues that because he is by definition the custodial parent having the minor child more than 182 days per year, he should not be the "Obligor" for purposes of determining child support. He argues that Mother as the non-custodial parent should be the obligor. Father further asserts the trial court mistakenly
¶ 5 Mother responded to the motion to reconsider "stating that Father's arguments that he should not pay child support in this situation was a misapplication of Oklahoma law and argued that a proper application of parenting time adjustments ... resulted in Father paying child support to Mother." In an order filed July 3, 2012, the trial court denied Father's motion to reconsider.
¶ 6 Mother appealed "(1) the award of legal custody to [F]ather, (2) the deviation from the child support guidelines without written findings and (3) the failure of the Trial Court to award her a child support arrearage." Father filed a counter-petition in error which was subsequently dismissed by the Oklahoma Supreme Court as being untimely filed.
¶ 7 In that appeal, Case No. 110,933, another division of this Court vacated the trial court's order reducing Father's child support obligation from $661.29 to $400 per month holding that the trial court "failed to make specific findings of fact justifying the deviation as required by 43 O.S.2011 § 118H(C). Thus, this portion of the trial court's order must be VACATED and REMANDED for a determination of whether such facts exist to support the deviation, and, if so, to articulate them as required by statute." Coldwater, 2014 OK CIV APP 56, ¶ 12, 328 P.3d 1252.
¶ 8 On remand, the trial court entered an order on July 9, 2014, making specific findings of fact justifying its deviation from the child support guidelines.
¶ 9 Father appeals.
¶ 10 "Child support proceedings are of equitable cognizance." Thornton v. Thornton, 2011 OK 6, ¶ 5, 247 P.3d 1180. "When reviewing the decision of the trial court in an equity proceeding, [the appellate court] has long held that the judgment will not be disturbed unless the trial court abused its discretion or unless the court's finding was clearly contrary to the weight of the evidence." Id.
¶ 11 "Further, child support matters are governed by statute. Legal questions involving statutory interpretation are subject to de novo review." Herrera v. Herrera, 2013 OK CIV APP 25, ¶ 8, 298 P.3d 1209 (citing Heffron v. District Court of Oklahoma Cnty., 2003 OK 75, ¶ 15, 77 P.3d 1069).
¶ 12 Father first argues that because the trial court granted him legal custody, "43 O.S. § 109.2 requires the court to order the non-custodial party to be the obligor and pay child support." This provision provides:
43 O.S.2011 § 109.2 (emphasis added).
¶ 13 We find Father's first argument to be without merit. The statute does not require the trial court to order the non-custodial parent to be the obligor and pay child support. Section 109.2 provides that it "may award child support to the parent to whom it awards custody." (Emphasis added.) When construing statutory language, "[t]he term `may' is ordinarily construed as
¶ 14 Child support for a child born out of wedlock "shall be ordered and reviewed in accordance with the child support guidelines provided in Section 118 of Title 43 of the Oklahoma Statutes." 10 O.S. Supp. 2014 § 83(D). We must therefore determine whether the trial court properly deviated from the guidelines.
¶ 15 The trial court reduced Mother's gross monthly income by $800 in order "to provide necessities for the two older children in her custody" who are not part of this action. Instead, the trial court should have followed 43 O.S.2011 § 118C to determine whether Mother could receive a deduction from her gross income for "qualified priorborn other children whose primary residence is with the parent seeking deduction." 43 O.S.2011 § 118C(D)(2)(a). If Mother can establish the requirements of § 118(C)(D)(2)(a), then the trial court must follow § 118C(D)(2)(b) and (c). Once the trial court determines the number of qualified prior-born children, then that number can be inserted on the Child Support Computation form to determine the deduction amount. This amount will then be deducted from Mother's gross monthly income. We conclude the trial court did not properly compute this deduction and must do so in accordance with 43 O.S.2011 § 118C.
¶ 16 The Parenting Time Adjustment statute, which replaced the Shared Parenting Adjustment statute, makes it possible for a custodial parent to be an obligor for child support purposes. The previous Shared Parenting Adjustment statute prohibited a child support award against the custodial parent: "In no event shall the provisions of this paragraph be construed to authorize or allow the payment of child support by the custodial parent to the noncustodial parent." 43 O.S. Supp.2007 § 118(E)(10)(f)(partially repealed and amended effective July 1, 2009). This provision was removed from the new Parenting Time Adjustment statute. 43 O.S.2011 § 118E. In its place, the new statute prohibits "the payment of child support by a parent having more than two hundred five (205) overnights." 43 O.S.2011 § 118E(D)(5).
¶ 17 According to the Child Support Computation form signed by the trial court on April 23, 2012, Father was awarded 183 overnights per year and Mother was awarded 182 overnights per year.
¶ 18 Although the trial court on remand adequately explained its deviation from the child support guidelines as previously required by this Court, we conclude the child support can be calculated without deviating from the guidelines based on our analysis regarding the in-home deduction and the Parenting Time Adjustment statute. We reverse the "Order Setting Forth Findings of Fact Regarding Child Support Deviation" and remand to the trial court (1) to follow the requirements in 43 O.S.2011 § 118C regarding the in-home deduction rather than deducting $800 from Mother's gross monthly income under "A1" in the Child Support Computation form, and (2) to allocate 183 overnights to Father and 182 overnights to Mother to receive the proper parenting time adjustment. If Father is designated to pay child support as obligor after inserting the correct numbers into the Child Support Computation form, then as stated in this Opinion, the statute will not prohibit the trial court from awarding Mother, the noncustodial parent, child support. The trial court should then enter an order setting child support as calculated according to the guidelines and attach a signed Child Support Computation form.
¶ 19 Mother requested appellate attorney fees pursuant to 43 O.S.2011 § 109.2, which provides: "If the parties to the action are the parents of the children, the court ... may make an appropriate order for payment of costs and attorney's fees." Her request does not comply with Oklahoma Supreme Court Rule 1.14(B) which requires "a separately filed and labeled motion in the appellate court prior to issuance of mandate." Okla. Sup. Ct. R. 1.14(B), 12 O.S. Supp. 2014, ch. 15, app. 1. The request is therefore denied.
¶ 20 After reviewing the record and relevant law, we reverse the decision of the trial court and remand for further proceedings in accordance with this Opinion.
¶ 21
GOODMAN, V.C.J., and FISCHER, P.J., concur.
"`The doctrine of the settled law of the case which we have recognized since 1915, provides that issues which are litigated and settled on appeal, or which could have been settled in that appeal, may not be the subject of further litigation between the parties in that case and are deemed settled.'" Acott v. Newton & O'Connor, 2011 OK 56, ¶ 10, 260 P.3d 1271 (quoting Miller Dollarhide, P.C. v. Tal, 2006 OK 27, n. 11, 174 P.3d 559). "Thus, under the settled law of the case doctrine, an issue may not be asserted on remand, or in a second or subsequent appeal, if the issue (1) was addressed in the first appeal, (2) could have been raised in the first appeal, or (3) the issue asserted was determined by implication in the first appeal." Acott, 2011 OK 56, ¶ 11, 260 P.3d 1271. "Where, on the judgment's reversal, a cause is remanded, it returns to the trial court as if it had never been decided, save only for the `settled law' of the case." Smedsrud v. Powell, 2002 OK 87, ¶ 13, 61 P.3d 891. "The parties are relegated to their prejudgment status and are free to re-plead or re-press their claims as well as defenses." Id. (emphasis omitted). "The doctrine embodies a call for judicial economy designed to prevent `rehashing' of issues in successive appeals." Id.
Because COCA vacated the portion of the trial court's order regarding child support and remanded to the trial court to determine whether facts exist to support deviating from the child support guidelines and, if so, to articulate those reasons, the merits of the trial court's decision were not reviewed on appeal. Even if Father's counter-petition in error had been timely, COCA would not have addressed his issues regarding child support. Father is now appealing the order entered on remand as directed by COCA in Case No. 110,933. Father is not "rehashing" issues previously addressed in the first appeal. Mother's motion to dismiss Father's appeal is denied.