Okla. Stat. tit. 68, § 68-2803: Classification of property - Valuation of classes -

Uniformity of treatment.

A. The Legislature, pursuant to authority of Article X, Section

22 of the Oklahoma Constitution, hereby classifies the following

types of property for purposes of ad valorem taxation:

1. Real property;

2. Personal property, except as provided in paragraph 3 of this

subsection;

3. Personal property which is household goods of the head of

families and livestock employed in support of the family in those

counties which have exempted such property pursuant to subsection

(b) of Section 6 of Article X of the Oklahoma Constitution;

4. Public service corporation property; and

5. Railroad and air carrier property.

B. Valuation of each class of subjects shall be made by a

method appropriate for each class or any subclass thereof, as

established by the Ad Valorem Division of the Oklahoma Tax

Commission.

C. Classification as provided by this section shall require

uniform treatment of each item within a class or any subclass as

provided in Article X, Section 5 of the Oklahoma Constitution.