Okla. Stat. tit. 19, § 19-36: Change in watercourse bounding counties as not changing

taxable situs of property.

After the first day of January, 1963, where any county is

bounded by the middle of the channel of any stream or watercourse,

any change of such channel, whether by accretion, reliction, or

avulsion, shall not bring about a change in the taxable situs of the

property, and for all county and state purposes the boundary line

will remain as originally shown on the tax rolls. Provided, that,

as to such property which may have become subject to litigation as a

result of being carried on the tax rolls of two or more counties

prior to the enactment of this section, or shall subsequently become

subject to litigation as a result of being carried on the tax rolls

of two or more counties without either being prior in point of time,

such dispute shall be resolved by final decree of the court.