Okla. Stat. tit. 11, § 11-21-109: Taxation of annexed territory

A. Tracts of land in excess of forty (40) acres which are

annexed to a municipality and used for industrial or commercial

purposes shall not be subject to ad valorem taxes at the municipal

rate. Tracts of annexed land in excess of five (5) acres which are

used by persons engaged in farming or ranching, and all farm animals

and livestock, and all agricultural implements and machinery and

household goods located on the land, shall not be subject to

municipal taxes unless the municipality furnishes services to these

tracts as are ordinarily furnished to municipal residents. Tracts

of land with an area of width no greater than three hundred twenty-

six (326) feet at the widest point which are annexed to a

municipality shall not be subject to municipal taxes, unless such

tracts are annexed pursuant to paragraph 2 of subsection A of

Section 21-103 of this title. No land which is used for

agricultural purposes may be taken within the limits of a town and

taxed at a greater rate than land which is adjacent to but outside

the town limits.

B. The revenue and taxation ordinances of any municipality and

the licensing and regulatory authority of any municipality shall not

apply or extend to any military installation located on federal

property which has been annexed in part or in whole by a

municipality on or after July 1, 1998, except to the following

extent. The sales, use and occupancy tax ordinances of a

municipality shall be applicable and extend to the part or whole of

the military installation on federal property annexed on or after

July 1, 1998, but the applicability of such ordinances shall be

limited to activities on the military installation engaged in by the

private sector involving the sale of goods and services taxable

under the Oklahoma Sales Tax Code, the storage, use or other

consumption of tangible property taxable under the Oklahoma Use Tax

Code, and the occupancy of hotel/motel rooms for rent whether

received in money or otherwise.