Okla. Stat. tit. 82, § 82-277.17: Tax exemptions

A. All property, owned or purchased by a district, both real

and personal and reasonably necessary to accomplish the purposes of

the district, shall be exempt from taxation by this state, or by any

municipal corporation, county or other political subdivision or

taxing district of this state. All property, products and benefits

sold, leased or furnished by a district shall be exempt from sales

tax.

B. All bonds, notes and warrants and the interest thereon

issued pursuant to the provisions of the Oklahoma Irrigation

District Act shall be exempt from taxation by this state or by any

municipal corporation, county or other political subdivision or

taxing district of this state.

C. 1. All districts organized under the provisions of the

Oklahoma Irrigation District Act shall be exempt from the payment of

sales and use taxes on purchases and use of tangible personal

property in this state.

2. Districts shall be exempt from payment of the vehicle excise

tax levied on the transfer for first registration of vehicles

purchased and used in this state.

3. All districts organized under the provisions of the Oklahoma

Irrigation District Act shall be exempt from the payment of motor

fuel excise taxes, as provided in Section 500.10 of Title 68 of the

Oklahoma Statutes.