Okla. Stat. tit. 68, § 68-2855
This is the official text of Okla. Stat. tit. 68, § 68-2855, 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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Sleeping-car and parlor-car companies - Statement under
Official statutory text
oath - Valuation and assessment.
Every sleeping-car company and parlor-car company engaged in
business in this state shall file with the Oklahoma Tax Commission a
statement under oath, showing the aggregate number of miles made by
cars operated by such company over the several lines of railroad in
this state during the fiscal year next preceding the date of such
statement; the total number of cars owned by such company and the
total value thereof and the average number of miles traveled by cars
of the particular class covered by the statement in the ordinary
course of business during the fiscal year, and it shall be the duty
of the State Board of Equalization to ascertain the number of cars
required to make the total mileage of cars of such corporation
within the period of one (1) year. Said Board shall ascertain and
fix a valuation upon each particular class of said cars, and the
number so ascertained to be required to make the total mileage of
the cars of each such corporation, within the period of one (1)
year, shall be assessed to the respective corporations, and such
assessment shall be included in the record of the proceedings of the
Board and shall be certified by the State Auditor and Inspector to
the county clerks of the several counties of the state wherein such
cars are operated in the same manner as property of the other
railroads, air carriers and public service corporations is certified
and returned.
Every sleeping-car company and parlor-car company engaged in
business in this state shall file with the Oklahoma Tax Commission a
statement under oath, showing the aggregate number of miles made by
cars operated by such company over the several lines of railroad in
this state during the fiscal year next preceding the date of such
statement; the total number of cars owned by such company and the
total value thereof and the average number of miles traveled by cars
of the particular class covered by the statement in the ordinary
course of business during the fiscal year, and it shall be the duty
of the State Board of Equalization to ascertain the number of cars
required to make the total mileage of cars of such corporation
within the period of one (1) year. Said Board shall ascertain and
fix a valuation upon each particular class of said cars, and the
number so ascertained to be required to make the total mileage of
the cars of each such corporation, within the period of one (1)
year, shall be assessed to the respective corporations, and such
assessment shall be included in the record of the proceedings of the
Board and shall be certified by the State Auditor and Inspector to
the county clerks of the several counties of the state wherein such
cars are operated in the same manner as property of the other
railroads, air carriers and public service corporations is certified
and returned.
Status: in_force · Read it on the official government site
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