Okla. Stat. tit. 68, § 68-2803
This is the official text of Okla. Stat. tit. 68, § 68-2803, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Classification of property - Valuation of classes -
Official statutory text
Uniformity of treatment.
A. The Legislature, pursuant to authority of Article X, Section
22 of the Oklahoma Constitution, hereby classifies the following
types of property for purposes of ad valorem taxation:
1. Real property;
2. Personal property, except as provided in paragraph 3 of this
subsection;
3. Personal property which is household goods of the head of
families and livestock employed in support of the family in those
counties which have exempted such property pursuant to subsection
(b) of Section 6 of Article X of the Oklahoma Constitution;
4. Public service corporation property; and
5. Railroad and air carrier property.
B. Valuation of each class of subjects shall be made by a
method appropriate for each class or any subclass thereof, as
established by the Ad Valorem Division of the Oklahoma Tax
Commission.
C. Classification as provided by this section shall require
uniform treatment of each item within a class or any subclass as
provided in Article X, Section 5 of the Oklahoma Constitution.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1131
A. The Legislature, pursuant to authority of Article X, Section
22 of the Oklahoma Constitution, hereby classifies the following
types of property for purposes of ad valorem taxation:
1. Real property;
2. Personal property, except as provided in paragraph 3 of this
subsection;
3. Personal property which is household goods of the head of
families and livestock employed in support of the family in those
counties which have exempted such property pursuant to subsection
(b) of Section 6 of Article X of the Oklahoma Constitution;
4. Public service corporation property; and
5. Railroad and air carrier property.
B. Valuation of each class of subjects shall be made by a
method appropriate for each class or any subclass thereof, as
established by the Ad Valorem Division of the Oklahoma Tax
Commission.
C. Classification as provided by this section shall require
uniform treatment of each item within a class or any subclass as
provided in Article X, Section 5 of the Oklahoma Constitution.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1131
Status: in_force · Read it on the official government site
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