Okla. Stat. tit. 68, § 68-2809
This is the official text of Okla. Stat. tit. 68, § 68-2809, 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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Farm tractors - Subject of tax - Definition -
Official statutory text
Designation.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1137
A. Each farm tractor in the state shall be subject to ad
valorem taxation and shall be returned and assessed as other
personal property.
B. The term farm tractor as used in this section and in the Ad
Valorem Tax Code is hereby defined to be any motor vehicle of
tractor type designed and used primarily as a farm implement for
drawing plows, listers, mowing machines, harvesters, and other
implements of husbandry on a farm, or any motor vehicle of tractor
type used for the purpose of hauling farm products, by the producer
thereof, from farm to farm, or from farm to market.
C. No tractor shall be designated a farm tractor unless it is
used in whole or in part by the owner thereof upon, or in connection
with, a farm owned, leased or operated by such tractor owner.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1137
A. Each farm tractor in the state shall be subject to ad
valorem taxation and shall be returned and assessed as other
personal property.
B. The term farm tractor as used in this section and in the Ad
Valorem Tax Code is hereby defined to be any motor vehicle of
tractor type designed and used primarily as a farm implement for
drawing plows, listers, mowing machines, harvesters, and other
implements of husbandry on a farm, or any motor vehicle of tractor
type used for the purpose of hauling farm products, by the producer
thereof, from farm to farm, or from farm to market.
C. No tractor shall be designated a farm tractor unless it is
used in whole or in part by the owner thereof upon, or in connection
with, a farm owned, leased or operated by such tractor owner.
Status: in_force · Read it on the official government site
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