Okla. Stat. tit. 68, § 68-2832

A. Property subject to ad valorem taxation shall, unless

otherwise provided, be listed for taxation by the owner thereof or

his duly authorized agent.

B. Property belonging to or controlled by the following shall

be listed by the following persons or their duly authorized agents:

1. A corporation or joint stock association, by an officer;

2. A partnership, by a partner;

3. A minor child or insane person, by the guardian or the

person having such property in charge;

4. A person for whose benefit it is held in trust, by the

trustee;

5. The estate of a deceased person, by the executor or

administrator;

6. A body politic or corporate, by the proper agent or officer

thereof;

7. Manufacturers and others in the hands of an agent, by such

agent in the name of the principal;

8. Persons, companies, or corporations whose assets are in the

hands of receivers, by such receiver; and

9. Merchandise consigned or floor-planned to a dealer by a

manufacturer or jobber, by the dealer.

C. A person required to list property in behalf of another

shall list it separately from his own, naming the person to whom it

belongs. The undivided property of a person deceased, belonging to

his heirs, may be listed as belonging to such heirs without

enumerating them.