Okla. Stat. tit. 19, § 19-36
This is the official text of Okla. Stat. tit. 19, § 19-36, part of Oklahoma’s Stat. tit. 19, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 19,." Browse the sections below, each linked to its official government source.
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Change in watercourse bounding counties as not changing
Official statutory text
taxable situs of property.
After the first day of January, 1963, where any county is
bounded by the middle of the channel of any stream or watercourse,
any change of such channel, whether by accretion, reliction, or
avulsion, shall not bring about a change in the taxable situs of the
property, and for all county and state purposes the boundary line
will remain as originally shown on the tax rolls. Provided, that,
as to such property which may have become subject to litigation as a
result of being carried on the tax rolls of two or more counties
prior to the enactment of this section, or shall subsequently become
subject to litigation as a result of being carried on the tax rolls
of two or more counties without either being prior in point of time,
such dispute shall be resolved by final decree of the court.
After the first day of January, 1963, where any county is
bounded by the middle of the channel of any stream or watercourse,
any change of such channel, whether by accretion, reliction, or
avulsion, shall not bring about a change in the taxable situs of the
property, and for all county and state purposes the boundary line
will remain as originally shown on the tax rolls. Provided, that,
as to such property which may have become subject to litigation as a
result of being carried on the tax rolls of two or more counties
prior to the enactment of this section, or shall subsequently become
subject to litigation as a result of being carried on the tax rolls
of two or more counties without either being prior in point of time,
such dispute shall be resolved by final decree of the court.
Status: in_force · Read it on the official government site
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