Okla. Stat. tit. 68, § 68-2860: Railroads, air carriers and public service corporations -

Certification of assessed valuations.

A. The State Board of Equalization, after having assessed all

property of railroads, air carriers and public service corporations

in this state according to the provisions of the Ad Valorem Tax

Code, shall cause the assessed valuations to be certified by the

State Auditor and Inspector to the county assessors of each county

in which any portion of the property of any such railroad, air

carrier or public service corporation may be located. Such

certificates of assessment shall show the various portions of the

property of such corporations located and taxable in each county,

and in every city, town, school district or other municipal

subdivision thereof, and shall include a full statement of all

property of such corporations located in each of the said several

subdivisions, together with the assessed value thereof. Said

valuations shall be certified by the State Auditor and Inspector to

the assessors of the several counties wherein such property is

located on or before July 31 of each year.

B. The county assessor shall enter on his assessment roll in

its appropriate place the assessed valuation of each railroad, air

carrier and public service corporation, and at the proper time,

place such assessment on the proper tax roll of his county, subject

to the levies as provided by law.