Okla. Stat. tit. 68, § 68-2807

Personal property, for the purpose of ad valorem taxation, shall

be construed to include:

1. All goods, chattels and effects;

2. Except as provided in subsection B of Section 2806 of this

title:

a. all improvements made by others upon lands, the fee of

which is vested in the United States or this state,

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b. all improvements, including elevators and other

structures, upon lands, the title to which is vested

in any railway company or other corporation whose

property is not subject to the same mode and rule of

taxation as other property, and

c. all improvements on leased lands that do not become a

part of the realty;

3. The dormant, and other stock of nurserymen, including all

trees, shrubs and plants that have been dug and placed in bins or

storage, and are ready for sale. The trees, shrubs or plants of a

nurseryman shall be "growing crops" within the meaning of Section 6

of Article X of the Oklahoma Constitution and exempt from ad valorem

taxation, if such trees, shrubs or plants are grown upon the

premises of the nurseryman, removed from the earth on such premises

prior to any preparation for resale, and if such trees, shrubs or

plants are held for resale in a manner that will permit the

continued growth or development of the tree, shrub or plant;

4. All horses, cattle, mules, asses, sheep, swine, goats and

other livestock including poultry, and commercially raised livestock

including but not limited to animals of the families bovidae,

cervidae and antilocapridae or birds of the ratite group. Such

livestock or poultry having a speculative value, by reason of the

fact that the same is subject to registration in some recognized

association, shall be assessed on the market value as though the

same had no speculative value;

5. All household furniture, including gold and silver plate,

musical instruments, watches and jewelry;

6. Personal, private or professional libraries;

7. All wagons, vehicles or carriages and all farm tractors,

implements or machinery appertaining to agricultural labor; and all

types of motors, feed grinders, pumps for irrigation and other

irrigation equipment;

8. All machinery and materials used by manufacturers, and all

manufactured articles, including all machinery and equipment of

cotton gins, cottonseed oil mills, newspaper and printing plants,

refineries, gasoline plants, flour and grain mills and elevators,

bakeries, ice plants, laundries, automobile assembly plants, repair

shops, breweries, radio broadcasting stations, tractors, graders,

road machinery and equipment, and all other similar or related

plants or industries;

9. All goods, wares, and merchandise, including oil, gas, and

petroleum products severed from the realty;

10. All abstractors' books and the records contained therein;

and equipment and all other personal property and records and files

of mercantile credit reporting organizations;

11. All agricultural implements or machinery, goods, wares,

merchandise, or other chattels, in this state, in possession of, or

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under the control of, or held for sale by, any warehouseman, agent,

factor or representative in any capacity of any manufacturer, or any

dealer or agent of any such manufacturer;

12. a. All tanks and containers used to store or hold crude

oil or any of its products or byproducts and all tanks

and containers used to store or hold gasoline, water,

or other liquids or gases,

b. All oil, gas, water or other pipelines,

c. All telegraph and telephone lines,

d. All railroad tracks, and

e. All oil, gas, and petroleum products in storage; and

13. All other property, having an actual, constructive or

taxable situs in this state, and not included within the definition

of real property.