Okla. Stat. tit. 68, § 68-2860
This is the official text of Okla. Stat. tit. 68, § 68-2860, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Railroads, air carriers and public service corporations -
Official statutory text
Certification of assessed valuations.
A. The State Board of Equalization, after having assessed all
property of railroads, air carriers and public service corporations
in this state according to the provisions of the Ad Valorem Tax
Code, shall cause the assessed valuations to be certified by the
State Auditor and Inspector to the county assessors of each county
in which any portion of the property of any such railroad, air
carrier or public service corporation may be located. Such
certificates of assessment shall show the various portions of the
property of such corporations located and taxable in each county,
and in every city, town, school district or other municipal
subdivision thereof, and shall include a full statement of all
property of such corporations located in each of the said several
subdivisions, together with the assessed value thereof. Said
valuations shall be certified by the State Auditor and Inspector to
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1189
the assessors of the several counties wherein such property is
located on or before July 31 of each year.
B. The county assessor shall enter on his assessment roll in
its appropriate place the assessed valuation of each railroad, air
carrier and public service corporation, and at the proper time,
place such assessment on the proper tax roll of his county, subject
to the levies as provided by law.
A. The State Board of Equalization, after having assessed all
property of railroads, air carriers and public service corporations
in this state according to the provisions of the Ad Valorem Tax
Code, shall cause the assessed valuations to be certified by the
State Auditor and Inspector to the county assessors of each county
in which any portion of the property of any such railroad, air
carrier or public service corporation may be located. Such
certificates of assessment shall show the various portions of the
property of such corporations located and taxable in each county,
and in every city, town, school district or other municipal
subdivision thereof, and shall include a full statement of all
property of such corporations located in each of the said several
subdivisions, together with the assessed value thereof. Said
valuations shall be certified by the State Auditor and Inspector to
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1189
the assessors of the several counties wherein such property is
located on or before July 31 of each year.
B. The county assessor shall enter on his assessment roll in
its appropriate place the assessed valuation of each railroad, air
carrier and public service corporation, and at the proper time,
place such assessment on the proper tax roll of his county, subject
to the levies as provided by law.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.