reglab/housing_qa huggingface dataset:
68 OK Stat § 68-2805 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2805. Fees or taxes to be levied in lieu of ad valorem tax.

|The following fees or taxes levied by the provisions of the Oklahoma Statutes shall be in lieu of ad valorem tax, whether in lieu of real property tax, personal property tax, or both as provided by law: |1. The registration fees and taxes imposed upon aircraft by Section 251 et seq. of Title 3 of the Oklahoma Statutes;2. Registration fees for motor vehicles as provided in Section 1103 of Title 47 of the Oklahoma Statutes, except as otherwise specifically provided;3. The fee imposed upon transfers of used vehicles in lieu of the ad valorem tax upon inventories of used motor vehicles by Section 1137.1 of Title 47 of the Oklahoma Statutes;4. The registration and license fees imposed upon vessels and motors pursuant to the Oklahoma Vessel and Motor Registration Act, Section 4001 et seq. of Title 63 of the Oklahoma Statutes;5. The taxes levied upon the gross production of substances pursuant to Section 1001 of this title;6. The taxes levied upon the gross production of substances pursuant to Section 1020 of this title;7. The tax imposed upon gross receipts pursuant to Section 1803 of this title;8. The tax imposed upon certain textile products pursuant to Section 2001 of this title;9. The tax imposed upon certain freight cars pursuant to Section 2202 of this title;10. The tax imposed on certain parts of the inventories, both new and used items, owned and/or possessed for sale by retailers of farm tractors and other equipment pursuant to Sections 1 through 4 of this act;11. The tax imposed upon inventories of new vehicles and certain vessels pursuant to Section 5301 of this title; and12. Such other fees or taxes as may be expressly provided by law to be in lieu of ad valorem taxation.Added by Laws 1988, c. 162, § 5, eff. Jan. 1, 1992. Amended by Laws 1989, c. 346, § 73, eff. Jan. 1, 1992; Laws 1991, 1st Ex. Sess., c. 2, § 13, eff. Jan. 1, 1992; Laws 1991, c. 149, § 5, eff. Jan. 1, 1992.
68 OK Stat § 68-2806 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2806. Real property defined.

|A. Real property, for the purpose of ad valorem taxation, shall be construed to mean the land itself, and all rights and privileges thereto belonging or in any wise appertaining, such as permanent irrigation, or any other right or privilege that adds value to real property, and all mines, minerals, quarries and trees on or under the same, and all buildings, structures and improvements or other fixtures, including but not limited to improvements such as barns, bins or cattle pens, or other improvements or fixtures of whatsoever kind thereon, exclusive of such machinery and fixtures on the same as are, for the purpose of ad valorem taxation, defined as personal property. |B. Notwithstanding the provisions of Section 2807 of this title, real property shall also consist of any improvements affixed to land owned by the United States, any branch of the Armed Forces of the United States, or any agency or quasi-agency of the United States if such improvements are used for:1. National defense purposes; or2. Housing of military personnel and their families as contemplated by the Military Housing Privatization Initiative of 1996, 10 U.S.C., Sections 2871 through 2885, as amended.Improvements used for housing of military personnel and their families shall, in addition to the actual housing units, include, but not be limited to, facilities related to such housing units, such as housing maintenance facilities, housing rental and management offices, parks and community centers. Such improvements shall, for purposes of ad valorem taxation, be construed to be owned by the United States or the applicable branch of the Armed Forces of the United States. For purposes of this subsection, “national defense purposes” shall include, without limitation, the furtherance of an existing mission or modification or enhancement of the mission of the military installation and any activity that is in furtherance of the defense of the United States and its interests.Added by Laws 1988, c. 162, § 6, eff. Jan. 1, 1992. Amended by Laws 2006, c. 194, § 2, eff. Nov. 1, 2006.
68 OK Stat § 68-2807.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2807.1. Livestock employed in support of family - Defined.

|A. For purposes of the exemption authorized pursuant to subsection B of Section 6 of Article X of the Oklahoma Constitution, "livestock employed in support of the family" means all horses, cattle, mules, asses, sheep, swine, goats, poultry and any other livestock. |B. Except as provided in subsection C of this section, for purposes of the exemption authorized pursuant to subsection B of Section 6 of Article X of the Oklahoma Constitution, and for purposes of this section, livestock owned by a general partnership, limited partnership, corporation, limited liability company, estate, trust or other lawfully recognized entity shall be deemed to be livestock employed in support of the family, provided at least fifty percent (50%) of the owners of the entity shall be residents of this state to qualify for the exemption.C. Animals owned wholly or in part by a publicly traded corporation or a corporation incorporated in a state other than this state shall not qualify for the exemption authorized pursuant to subsection B of Section 6 of Article X of the Oklahoma Constitution as livestock employed in support of the family.Added by Laws 1994, c. 51, § 1, eff. Sept. 1, 1994. Amended by Laws 2012, c. 193, § 1, eff. Jan. 1, 2013; Laws 2021, c. 433, § 1, eff. Jan. 1, 2022.
68 OK Stat § 68-2808 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2808. Definitions - Certain property to be assessed by State Board of Equalization.

|A. As used in the Ad Valorem Tax Code: |1. "Public service corporation" means all transportation companies, transmission companies, all gas, electric, light, heat and power companies and all waterworks and water power companies, and all persons authorized to exercise the right of eminent domain or to use or occupy any right-of-way, street, alley, or public highway, along, over or under the same in a manner not permitted to the general public;2. "Transportation company" means any company, corporation, trustee, receiver, or any other person owning, leasing or operating for hire, a street railway, canal, steamboat line, and also any sleeping car company, parlor car company and express company, and any other company, trustee, or person in any way engaged in such business as a common carrier. As used in the Ad Valorem Tax Code, the term "transportation company" shall not include any railroad or any air carrier. However, all railroad and air carrier property shall continue to be valued and assessed by the State Board of Equalization for purposes of ad valorem taxation;3. "Transmission company" means any company, corporation, trustee, receiver, or other person owning, leasing or operating for hire any telegraph or telephone line or radio broadcasting system;4. "Person" means individuals, partnerships, associations, and corporations in the singular as well as plural number;5. "Video services provider" means a subclass of public service corporations consisting of any public service corporation offering video programming services;6. "Video programming" shall have the same meaning as set forth in 47 U.S.C., Section 522(20); and7. "Fixed wireless broadband Internet service provider" means an entity that solely offers access to the Internet through a stationary fixed point-to-point connection often requiring direct line of sight between the provider's wireless transmitter and its end-user consumer's receiver.B. As used in the Ad Valorem Tax Code, "transmission company" and "public service corporation" shall not be construed to include cable television companies or fixed wireless broadband Internet service providers.C. Any real or personal property used by any company, corporation, trustee, receiver, or other person owning, leasing, or operating for hire any pipeline or oil or gas gathering system which was assessed by the State Board of Equalization after January 1, 1997, shall continue to be assessed by the State Board of Equalization through ad valorem tax year 1998.Added by Laws 1988, c. 162, § 8, eff. Jan. 1, 1992. Amended by Laws 1988, c. 258, § 5, emerg. eff. June 27, 1988; Laws 1995, c. 57, § 2, eff. July 1, 1995; Laws 1997, c. 337, § 1, eff. July 1, 1997; Laws 2009, c. 119, § 1, eff. Jan. 1, 2010; Laws 2021, c. 216, § 1, eff. Nov. 1, 2021.
68 OK Stat § 68-2809 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2809. Farm tractors - Subject of tax - Definition - Designation.

|A. Each farm tractor in the state shall be subject to ad valorem taxation and shall be returned and assessed as other personal property. |B. The term farm tractor as used in this section and in the Ad Valorem Tax Code is hereby defined to be any motor vehicle of tractor type designed and used primarily as a farm implement for drawing plows, listers, mowing machines, harvesters, and other implements of husbandry on a farm, or any motor vehicle of tractor type used for the purpose of hauling farm products, by the producer thereof, from farm to farm, or from farm to market.C. No tractor shall be designated a farm tractor unless it is used in whole or in part by the owner thereof upon, or in connection with, a farm owned, leased or operated by such tractor owner.Added by Laws 1988, c. 162, § 9, eff. Jan. 1, 1992.
68 OK Stat § 68-2812 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2812. Manufactured homes - Locus of listing and assessment - Transmission of information.

|A. Subject to the provisions of subsection B of Section 2813 of this title, a manufactured home which is located on land owned by the owner of the manufactured home shall be listed and assessed in the county in which it is located for ad valorem taxation as real property pursuant to the provisions of the Ad Valorem Tax Code. The person owning and residing in such manufactured home may apply for homestead exemption. The county assessor shall approve the application of such person if all requirements of law for such exemption have been met. |B. A manufactured home which is located on land not owned by the owner of the manufactured home shall be listed and assessed in the county in which it is located for ad valorem taxation as personal property pursuant to the provisions of the Ad Valorem Tax Code.C. Each year that a manufactured home is subject to ad valorem taxes as provided by law, the county assessor and the county treasurer shall transmit the information relating to ad valorem tax payment to the Oklahoma Tax Commission, which shall identify the manufactured home and record the payment in the computer data system provided for by Section 1113 of Title 47 of the Oklahoma Statutes. The county assessor and treasurer of each county shall provide such information as may be required in order to implement the provisions of this section.Added by Laws 1988, c. 162, § 12, eff. Jan. 1, 1992. Amended by Laws 1997, c. 192, § 6, eff. Jan. 1, 1998; Laws 2021, c. 379, § 4, eff. Nov. 1, 2021.
68 OK Stat § 68-2814 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2814. Office of county assessor - Creation - Filling.

|There is hereby created the office of county assessor in and for each county of this state, which office shall be filled in the same manner as provided by Section 131 of Title 19 of the Oklahoma Statutes. |Added by Laws 1988, c. 162, § 14, eff. Jan. 1, 1992.
68 OK Stat § 68-2815 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2815. County assessor - Oath.

|The county assessor shall take an oath that he will assess all property as provided by law, and he shall maintain his office at the county seat, which office shall be provided, furnished and maintained as required by law. |Added by Laws 1988, c. 162, § 15, eff. Jan. 1, 1992.
68 OK Stat § 68-2815.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2815.1. Removal of elected officials from office – Exhaustion of remedies.

|All elected county officers may not be subject to any legal or disciplinary action for causes related to job performance and the assessment of a specific parcel of property unless the owner of the specific parcel of property has already exhausted the remedies provided in Sections 2876, 2877 and 2880.1 of Title 68 of the Oklahoma Statutes. |Added by Laws 2000, c. 60, § 1, eff. Nov. 1, 2000.
68 OK Stat § 68-2815.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2815.2. Current boundary descriptions – Maintenance and use by county assessor.

|The county assessor shall maintain and use the current boundary descriptions of each and every school district or part of a district in the county furnished by the State Department of Education pursuant to Section 4-104 of Title 70 of the Oklahoma Statutes. |Added by Laws 2001, c. 239, § 1, eff. Nov. 1, 2001.
68 OK Stat § 68-2817.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2817.1. Implementation of Oklahoma Constitution Article X, Section 8B - Increasing taxable fair cash value of locally assessed real property.

|A. For purposes of implementing Section 8B of Article X of the Oklahoma Constitution, the taxable fair cash value of locally assessed real property shall not be automatically increased five percent (5%) each year, the five-percent limitation on the increase in the taxable fair cash value shall not be cumulative, and the five-percent limitation shall not be considered as a twenty-percent increase every four (4) years. |B. For purposes of implementing Section 8B of Article X of the Oklahoma Constitution, improvements made to locally assessed real property shall be assessed in accordance with law by the county assessor based on the fair cash value of the improvement. The assessed value of the improvement shall then be added to the existing assessed value of the property, except as otherwise provided in the Oklahoma Housing Reinvestment Program Act. The existing property shall continue to be subject to the five-percent limitation on the increase in valuation as set forth in Section 8B of Article X of the Oklahoma Constitution. Except when title to the property is transferred, changed, or conveyed to another person as defined in Section 2802.1 of this title, and in accordance with Legislative intent as set forth in subsection A of this section, under no circumstances shall the taxable fair cash value of the existing property increase by more than five percent (5%) in any taxable year.Added by Laws 1997, c. 304, § 4, emerg. eff. May 29, 1997. Amended by Laws 2002, c. 344, § 8, eff. Jan. 1, 2003; Laws 2005, c. 116, § 4, eff. Nov. 1, 2005.
68 OK Stat § 68-2817.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2817.2. Buffer strips – Uniform certified document – Duties of Conservation Commission.

|A. For purposes of this section, the term “buffer strip” shall include any of the following approved Natural Resources Conservation Service (NRCS) practices which meet the standards and specifications of the NRCS: |1. Alley cropping;2. Filter strip;3. Field border;4. Contour buffer strips;5. Grassed waterway;6. Riparian forest buffer; or7. Riparian herbaceous cover.B. In order to qualify under this section, the landowner must be participating in an Oklahoma Conservation Commission state cost-share program or be participating in federal conservation cost share programs through the United States Department of Agriculture. Eligibility for land to be considered under this section shall be based on the Natural Resources Conservation Service Buffer Strip Standards and Specifications and eligibility for state buffer programs shall be based on the requirements of the local conservation district.C. For purposes of valuation and assessment as provided in Section 2817 of Title 68 of the Oklahoma Statutes, a buffer strip shall be valued as a separate parcel of property.D. 1. The conservation district in which the land is located shall assist the taxpayer in completing a uniform certified document as prescribed by the Oklahoma Tax Commission in cooperation with the Conservation Commission that certifies:a.the property meets the requirements established under this section for buffer strips, andb.the acreage or square footage of property which qualifies for assessment as a buffer strip.2. The document shall be filed by the applicant with the county assessor of the county in which the land is located by March 15. Approved applications shall be filed by the county assessor with the Tax Commission.E. Nothing in this section shall be construed to require any taxpayer to have buffer strips.F. The Oklahoma Conservation Commission, in consultation with the Natural Resources Conservation Service, shall provide a report concerning the implementation of this program to the Oklahoma Legislature by March 1, 2002.G. The Oklahoma Conservation Commission shall be responsible for the administration of any state programs for assessing, monitoring, studying and restoring buffer strips. Such administration shall include, but not be limited to, the receipt and expenditure of funds from federal, state and private sources for buffer strips.Added by Laws 2000, c. 255, § 2, eff. Jan. 1, 2001. Amended by Laws 2005, c. 451, § 2, eff. Jan. 1, 2006.
68 OK Stat § 68-2818 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2818. Taxpayer's return not conclusive of value - Raising or lowering returned value - Separate valuation by county assessor - Inspection and examination of premises.

|A. The return of the taxpayer shall not be conclusive as to the value or amount of any property. The county assessor shall have the authority and it shall be his duty to raise or lower the returned value: |1. Of any personal property, to conform to the fair cash value thereof, estimated at the price it would bring at a fair voluntary sale; or2. Of any real property so that the assessment thereof shall be made in accordance with the provisions of Section 2817 of this title and with all provisions of the Ad Valorem Tax Code applicable to the valuation of real property.B. The county assessor shall assess and value all property, both real and personal, which is subject to assessment by him, and shall place a separate value on the land and improvements in assessing real estate; and he shall do all things necessary, including the viewing and inspecting of property, to enable him to assess and value all taxable property, determine the accuracy of assessment lists filed with him, discover and assess omitted property, and determine the taxable status of any property which is claimed to be exempt from ad valorem taxation for any reason.C. In the performance of his duties, the county assessor, or his duly appointed and authorized deputy, shall have the power and authority to:1. Go upon any premises and enter any business building or structure and view the same and the property therein, and to view, inspect or appraise any property located within his county, however, the county assessor shall not have the power or authority to enter the private dwelling of a taxpayer except as provided for in subsection D of this section; and2. Examine any person under oath in regard to the amount or value of his property.D. In the event of a dispute concerning the valuation of household personal property, a taxpayer may request the county assessor to perform a visual inspection of such property.E. Prior to entering the business or commercial premises of any taxpayer for purposes of discovering personal property, the county assessor or deputy shall request permission to enter the business or commercial premises and shall state the reason for the inspection. If access to the business or commercial premises is denied, the county assessor or deputy shall be required to obtain a search warrant in order to conduct an inspection of the interior of the business or commercial premises. A search warrant may be obtained upon a showing of probable cause that personal property located within particularly described business or commercial premises is subject to ad valorem taxation, but not listed or assessed for ad valorem taxation as required by law.Added by Laws 1988, c. 162, § 18, eff. Jan. 1, 1992. Amended by Laws 1989, c. 152, § 5, eff. Jan. 1, 1992.
68 OK Stat § 68-2819 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2819. Determination of taxable value.

|Taxable values of real and personal property shall be established in accordance with the requirements of Sections 8, 8B and 8C of Article X of the Oklahoma Constitution. The county assessor shall determine the taxable value of all taxable property that the assessor is required by law to assess and value and shall determine such taxable value in accordance with the requirements of Sections 8, 8B and 8C of Article X of the Oklahoma Constitution. |Added by Laws 1988, c. 162, § 19, eff. Jan. 1, 1992. Amended by Laws 1997, c. 304, § 5, emerg. eff. May 29, 1997.
68 OK Stat § 68-2821 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2821. Physical inspection of real property - Type of information to be gathered - Recording - Cadastral maps and parcel identification system to be required and maintained - Comprehensive sales file - Office equipment.

|A. Each county assessor shall cause real property to be physically inspected as part of the visual inspection cycle and shall require such examination as will provide adequate data from which to make accurate valuations. |B. The information gathered from the physical inspection shall be relevant to the type of property involved, its use category, the valuation methodology to be used for the property, whether the methodology consists of the cost approach, an income and expense approach or sales comparison approach, and shall be complete enough in order to establish the fair cash value of the property in accordance with accepted standards for mass appraisal practice.C. Information gathered during the physical inspection shall be recorded using a standard method as prescribed by the Oklahoma Tax Commission in computerized or noncomputerized form. The information may include property ownership, location, size, use, use category, a physical description of the land and improvements or such other information as may be required.D. In order to conduct the visual inspections of real property during the four-year cycle, each county assessor shall acquire and maintain cadastral maps and a parcel identification system. The standards for the cadastral maps and the parcel identification system shall be uniform for each county of the state and shall be in such form as developed by the Ad Valorem Task Force.E. The county assessor shall maintain a comprehensive sales file for each parcel of real property within the county containing relevant property characteristics, sales price information, adjustments to sales price for purposes of cash equivalency, transaction terms and such other information as may be required in order to establish the fair cash value of taxable real property.Each county assessor shall ensure that the office is equipped with adequate drafting facilities, tools, equipment and supplies in order to produce or update maps, sketches or drawings necessary to support the proper administration of the ad valorem tax and such other tools or equipment as may be required to perform duties imposed by law for the discovery and valuation of taxable property.Added by Laws 1988, c. 162, § 21, eff. Jan. 1, 1992. Amended by Laws 1989, c. 321, § 9, operative Jan. 1, 1992; Laws 1991, c. 338, § 1, eff. Jan. 1, 1992.