Okla. Stat. tit. 82, § 82-614
This is the official text of Okla. Stat. tit. 82, § 82-614, part of Oklahoma’s Stat. tit. 82, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 82,." 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.
Lands exempt and later liable to assessment
Official statutory text
If any lands in any district organized under this act on which
benefits have been appraised and confirmed, are not liable for
assessment at the time of the execution of the work, but afterwards
during the period when such work is being paid for, become liable to
taxation or assessment by reason of some change in condition or
ownership, such lands shall thereupon be assessed as other lands in
said district receiving equal benefits. Providing that lands owned
by Indians, by the State of Oklahoma, or any political subdivision,
or any school district, shall be assessable under this act;
provided, however, districts established under this act are
Oklahoma Statutes - Title 82. Waters and Water Rights Page 103
authorized to enter into contracts providing for payment in lieu of
assessments on any such lands. Any assessments made on lands
previously exempt shall not be retroactive or cumulative, and such
lands shall be assessed, proportionate to the benefits appraised
thereon, for the remaining time required for payment of the cost of
such work.
benefits have been appraised and confirmed, are not liable for
assessment at the time of the execution of the work, but afterwards
during the period when such work is being paid for, become liable to
taxation or assessment by reason of some change in condition or
ownership, such lands shall thereupon be assessed as other lands in
said district receiving equal benefits. Providing that lands owned
by Indians, by the State of Oklahoma, or any political subdivision,
or any school district, shall be assessable under this act;
provided, however, districts established under this act are
Oklahoma Statutes - Title 82. Waters and Water Rights Page 103
authorized to enter into contracts providing for payment in lieu of
assessments on any such lands. Any assessments made on lands
previously exempt shall not be retroactive or cumulative, and such
lands shall be assessed, proportionate to the benefits appraised
thereon, for the remaining time required for payment of the cost of
such work.
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.