{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-21-109","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-21-109","heading":"Taxation of annexed territory","body":"A. Tracts of land in excess of forty (40) acres which are\n\nannexed to a municipality and used for industrial or commercial\n\npurposes shall not be subject to ad valorem taxes at the municipal\n\nrate. Tracts of annexed land in excess of five (5) acres which are\n\nused by persons engaged in farming or ranching, and all farm animals\n\nand livestock, and all agricultural implements and machinery and\n\nhousehold goods located on the land, shall not be subject to\n\nmunicipal taxes unless the municipality furnishes services to these\n\ntracts as are ordinarily furnished to municipal residents. Tracts\n\nof land with an area of width no greater than three hundred twenty-\n\nsix (326) feet at the widest point which are annexed to a\n\nmunicipality shall not be subject to municipal taxes, unless such\n\ntracts are annexed pursuant to paragraph 2 of subsection A of\n\nSection 21-103 of this title. No land which is used for\n\nagricultural purposes may be taken within the limits of a town and\n\ntaxed at a greater rate than land which is adjacent to but outside\n\nthe town limits.\n\nB. The revenue and taxation ordinances of any municipality and\n\nthe licensing and regulatory authority of any municipality shall not\n\napply or extend to any military installation located on federal\n\nproperty which has been annexed in part or in whole by a\n\nmunicipality on or after July 1, 1998, except to the following\n\nextent. The sales, use and occupancy tax ordinances of a\n\nmunicipality shall be applicable and extend to the part or whole of\n\nthe military installation on federal property annexed on or after\n\nJuly 1, 1998, but the applicability of such ordinances shall be\n\nlimited to activities on the military installation engaged in by the\n\nprivate sector involving the sale of goods and services taxable\n\nunder the Oklahoma Sales Tax Code, the storage, use or other\n\nconsumption of tangible property taxable under the Oklahoma Use Tax\n\nCode, and the occupancy of hotel/motel rooms for rent whether\n\nreceived in money or otherwise.","path":["OK Code","Title 11"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os11.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"61cf7d564f0c4e1a07c9a806c9aeefd6bfa0fbf9289e6ba2d3d77d8abc76a023","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-21-108","next":"us-ok/okla.-stat.-tit.-11-11-21-110"},"notice":"GroundRules: Original legal text. Not legal advice."}