Okla. Stat. tit. 68, § 68-2808

Board of Equalization.

A. As used in the Ad Valorem Tax Code:

1. "Public service corporation" means all transportation

companies, transmission companies, all gas, electric, light, heat

and power companies and all waterworks and water power companies,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1136

and all persons authorized to exercise the right of eminent domain

or to use or occupy any right-of-way, street, alley, or public

highway, along, over or under the same in a manner not permitted to

the general public;

2. "Transportation company" means any company, corporation,

trustee, receiver, or any other person owning, leasing or operating

for hire, a street railway, canal, steamboat line, and also any

sleeping car company, parlor car company and express company, and

any other company, trustee, or person in any way engaged in such

business as a common carrier. As used in the Ad Valorem Tax Code,

the term "transportation company" shall not include any railroad or

any air carrier. However, all railroad and air carrier property

shall continue to be valued and assessed by the State Board of

Equalization for purposes of ad valorem taxation;

3. "Transmission company" means any company, corporation,

trustee, receiver, or other person owning, leasing or operating for

hire any telegraph or telephone line or radio broadcasting system;

4. "Person" means individuals, partnerships, associations, and

corporations in the singular as well as plural number;

5. "Video services provider" means a subclass of public service

corporations consisting of any public service corporation offering

video programming services;

6. "Video programming" shall have the same meaning as set forth

in 47 U.S.C., Section 522(20); and

7. "Fixed wireless broadband Internet service provider" means

an entity that solely offers access to the Internet through a

stationary fixed point-to-point connection often requiring direct

line of sight between the provider's wireless transmitter and its

end-user consumer's receiver.

B. As used in the Ad Valorem Tax Code, "transmission company"

and "public service corporation" shall not be construed to include

cable television companies or fixed wireless broadband Internet

service providers.

C. Any real or personal property used by any company,

corporation, trustee, receiver, or other person owning, leasing, or

operating for hire any pipeline or oil or gas gathering system which

was assessed by the State Board of Equalization after January 1,

1997, shall continue to be assessed by the State Board of

Equalization through ad valorem tax year 1998.