Okla. Stat. tit. 68, § 68-2001

county assessors - Tax in lieu of other taxes - Complaints as to

tax.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 711

Every person, firm, association, or corporation engaged in the

manufacture of products from lint cotton, wool, synthetic fibers, or

any combination thereof, by carding, spinning, making twine, or

weaving into cloth, or other processes, or using any property

whatever in such enterprise, shall within thirty (30) days after the

expiration of the quarter annual period ending the last day of

March, June, September and December of each year, file with the

County Assessor of the county in which said property so engaged,

including all buildings housing such textile mill in which such

cotton, wool or synthetic fibers are manufactured, is located, a

statement under oath, on a form prescribed by the State Auditor and

Inspector, showing the location of the said textile mill within the

county, the kind of product manufactured by the said mill, the gross

amount thereof produced, the selling price for all such products

sold, and the actual cash value of the manufactured product on hand

at the place of production, and such other information pertaining

thereto, as the county assessor shall require, and shall at the same

time pay to the county treasurer of the county a tax equal to one-

tenth of one percent (1/10 of 1%) of the gross value of the

manufactured product of the said textile mill or mills within such

county.

This act is intended to classify property engaged in the

manufacture of lint cotton, wool, or synthetic fibers in this State

for the purposes of taxation, and the county assessor of any county

in which any textile mill is located and operated shall have power

to require the operating officers or agents of the said textile mill

company or institution to furnish any information by him deemed to

be necessary for the purpose of correctly computing the amount of

the said tax and to examine the books, records and files of such

person, firm, corporation, or association and shall have the power

to examine witnesses, and if any witness shall fail or refuse to

appear and testify at the summons or requests of the said county

assessor, the said county assessor shall certify the facts and the

name of the witness so failing and refusing to appear and testify or

to produce any book, record or file to the district court of the

county having jurisdiction of the party, and said court shall

thereupon issue a

summons to said party to appear and give such evidence and

produce such books, records and files as may be required and, upon

failing to do so, the offending party shall be punished as provided

by law in cases of contempt.

The county assessor shall have power to ascertain and determine

whether or not any return herein required is a true and correct

return of the gross products and of the value thereof of such

textile manufactory engaged in the manufacture of textiles in this

state.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 712

The payment of the taxes herein imposed shall be in full and in

lieu of all taxes by the state, counties, cities, towns, townships,

school districts and other municipalities upon any property rights

attached to or inherent in the property of the said textile

manufactory, and upon any buildings, machinery, engines, spindles,

weaving machines, and upon any and all other machinery and

appliances and equipments used in and around such textile

manufactory producing any manufactured product from lint cotton,

wool, or synthetic fibers in the raw state in this state, and

actually used in the operation of such textile mill and upon any

investment whatever in such property; but the land exclusive of the

buildings and such other property than that herein enumerated, and

any raw cotton, wool, or synthetic fibers not purchased for and

intended to be manufactured on the ad valorem taxing date and
otton,

wool, or synthetic fibers in the raw state in this state, and

actually used in the operation of such textile mill and upon any

investment whatever in such property; but the land exclusive of the

buildings and such other property than that herein enumerated, and

any raw cotton, wool, or synthetic fibers not purchased for and

intended to be manufactured on the ad valorem taxing date and

thereafter manufactured in said textile mill or mills, shall be

assessed and taxed ad valorem as other property within the taxing

district in which such property was situated at the time.

Any person, firm, or corporation who claims that he is

erroneously or excessively taxed under this act shall have a right

to make complaint before the board of county commissioners in the

county in which the textile mill is located, and the said board

shall have a right to hear and determine the said complaint as in

other cases for the equalization of taxes, and the said property so

engaged and devoted to the textile manufacture shall not be subject

to ad valorem tax or any other taxes than are herein provided for.