OPINION  -  AG  -  **** RURAL WATER CORPORATIONS  -  NOT PUBLIC SERVICE CORPORATIONS **** THE OKLAHOMA TAX COMMISSION SHOULD NOT INCLUDE RURAL WATER CORPORATIONS ORGANIZED UNDER THE PROVISIONS OF 18 Ohio St. 1969 Supp. 851-862 [ 18-851 ] [ 18-862 ], IN THE LIST OF FINDING AND RECOMMENDATIONS REQUIRED OF SUCH COMMISSION BY SECTION 2454, SURPA; SUCH CORPORATIONS ARE NOT PUBLIC SERVICE CORPORATIONS. CITE: 68 Ohio St. 1969 Supp., 2454 [ 68-2454 ], 68 Ohio St. 1969 Supp., 2450 [ 68-2450 ], ARTICLE X, SECTION 21, 18 Ohio St. 1969 Supp., 851 [ 18-851 ] (W. J. MONROE)