Okla. Stat. tit. 68, § 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.