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Okla. Stat. tit. 41, § 41-30

This is the official text of Okla. Stat. tit. 41, § 41-30, part of Oklahoma’s Stat. tit. 41, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 41,." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Taxation of improvements

Official statutory text

All improvements put on leased lands, that do not become a part

of the realty, shall be assessed to the owner of such improvements

as personal property; and the taxes imposed on such improvements

shall be collected by levy and sale of the interest of such owner,

the same as in all other cases of the collection of taxes on

personal property.

R.L. 1910, § 3812.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.