Okla. Stat. tit. 68, § 68-2837: Corporations - Assessment

All corporations organized, existing or doing business in this

state, other than railroads, air carriers and public service

corporations assessed by the State Board of Equalization, and other

than national banks, state banks, trust companies, and building and

loan associations, shall be assessed upon the value of their real

property and personal property as listed separately by such

corporation and less the value of any property which may be relieved

of ad valorem taxation by the payment of an in lieu tax.