Okla. Stat. tit. 11, § 11-21-109
This is the official text of Okla. Stat. tit. 11, § 11-21-109, part of Oklahoma’s Stat. tit. 11, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 11,." Browse the sections below, each linked to its official government source.
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Taxation of annexed territory
Official statutory text
A. Tracts of land in excess of forty (40) acres which are
annexed to a municipality and used for industrial or commercial
purposes shall not be subject to ad valorem taxes at the municipal
rate. Tracts of annexed land in excess of five (5) acres which are
used by persons engaged in farming or ranching, and all farm animals
and livestock, and all agricultural implements and machinery and
household goods located on the land, shall not be subject to
municipal taxes unless the municipality furnishes services to these
tracts as are ordinarily furnished to municipal residents. Tracts
of land with an area of width no greater than three hundred twenty-
six (326) feet at the widest point which are annexed to a
municipality shall not be subject to municipal taxes, unless such
tracts are annexed pursuant to paragraph 2 of subsection A of
Section 21-103 of this title. No land which is used for
agricultural purposes may be taken within the limits of a town and
taxed at a greater rate than land which is adjacent to but outside
the town limits.
B. The revenue and taxation ordinances of any municipality and
the licensing and regulatory authority of any municipality shall not
apply or extend to any military installation located on federal
property which has been annexed in part or in whole by a
municipality on or after July 1, 1998, except to the following
extent. The sales, use and occupancy tax ordinances of a
municipality shall be applicable and extend to the part or whole of
the military installation on federal property annexed on or after
July 1, 1998, but the applicability of such ordinances shall be
limited to activities on the military installation engaged in by the
private sector involving the sale of goods and services taxable
under the Oklahoma Sales Tax Code, the storage, use or other
Oklahoma Statutes - Title 11. Cities and Towns Page 140
consumption of tangible property taxable under the Oklahoma Use Tax
Code, and the occupancy of hotel/motel rooms for rent whether
received in money or otherwise.
annexed to a municipality and used for industrial or commercial
purposes shall not be subject to ad valorem taxes at the municipal
rate. Tracts of annexed land in excess of five (5) acres which are
used by persons engaged in farming or ranching, and all farm animals
and livestock, and all agricultural implements and machinery and
household goods located on the land, shall not be subject to
municipal taxes unless the municipality furnishes services to these
tracts as are ordinarily furnished to municipal residents. Tracts
of land with an area of width no greater than three hundred twenty-
six (326) feet at the widest point which are annexed to a
municipality shall not be subject to municipal taxes, unless such
tracts are annexed pursuant to paragraph 2 of subsection A of
Section 21-103 of this title. No land which is used for
agricultural purposes may be taken within the limits of a town and
taxed at a greater rate than land which is adjacent to but outside
the town limits.
B. The revenue and taxation ordinances of any municipality and
the licensing and regulatory authority of any municipality shall not
apply or extend to any military installation located on federal
property which has been annexed in part or in whole by a
municipality on or after July 1, 1998, except to the following
extent. The sales, use and occupancy tax ordinances of a
municipality shall be applicable and extend to the part or whole of
the military installation on federal property annexed on or after
July 1, 1998, but the applicability of such ordinances shall be
limited to activities on the military installation engaged in by the
private sector involving the sale of goods and services taxable
under the Oklahoma Sales Tax Code, the storage, use or other
Oklahoma Statutes - Title 11. Cities and Towns Page 140
consumption of tangible property taxable under the Oklahoma Use Tax
Code, and the occupancy of hotel/motel rooms for rent whether
received in money or otherwise.
Status: in_force · Read it on the official government site
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