Okla. Stat. tit. 63, § 63-1066
This is the official text of Okla. Stat. tit. 63, § 63-1066, part of Oklahoma’s Stat. tit. 63, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 63,." Browse the sections below, each linked to its official government source.
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Tax exemption and payments in lieu of taxes
Official statutory text
The property and funds of a housing authority are declared to be
used for charitable purposes and to be public property used for
essential public and governmental purposes, and such property and
the authority are exempt from all taxes, including sales and use
taxes and special assessments of the state or any state or local
public body. In lieu of taxes on its property an authority shall
agree to make such payments to the state or any state or local
public body as the governing body of the city or county finds
consistent with the maintenance of the low-rent character of housing
projects and the achievement of the purposes of this act, provided
that not less than one-half (1/2) of the annual amount of such
payment in lieu of taxes shall be paid to the school district within
which the property of the housing authority is located. The amount
of money collected under the provisions of this act shall not be
considered as chargeable income to the district receiving such
funds. The tax exemption provided by this section does not apply to
any portion of a project used by a profit-making enterprise, but in
taxing such portions appropriate allowance shall be made for any
expenditure by an authority for utilities or other public services
which it provides to serve the property.
used for charitable purposes and to be public property used for
essential public and governmental purposes, and such property and
the authority are exempt from all taxes, including sales and use
taxes and special assessments of the state or any state or local
public body. In lieu of taxes on its property an authority shall
agree to make such payments to the state or any state or local
public body as the governing body of the city or county finds
consistent with the maintenance of the low-rent character of housing
projects and the achievement of the purposes of this act, provided
that not less than one-half (1/2) of the annual amount of such
payment in lieu of taxes shall be paid to the school district within
which the property of the housing authority is located. The amount
of money collected under the provisions of this act shall not be
considered as chargeable income to the district receiving such
funds. The tax exemption provided by this section does not apply to
any portion of a project used by a profit-making enterprise, but in
taxing such portions appropriate allowance shall be made for any
expenditure by an authority for utilities or other public services
which it provides to serve the property.
Status: in_force · Read it on the official government site
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