Okla. Stat. tit. 70, § 70-18-107.1: Determining financial support to school districts

through State Aid Formula - Property included in assessed valuation.

Except as provided for in subsection D of Section 18-200 of this

title, for the purpose of determining the financial support to

school districts through the State Aid Formula, the assessed

valuation of a school district shall include the total valuation of

property exempt from taxation by virtue of Section 6B of Article X

of the Oklahoma Constitution as approved for reimbursement by the

Oklahoma Tax Commission pursuant to the provisions of Section 193 of

Title 62 of the Oklahoma Statutes.