{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-36","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-36","heading":"Change in watercourse bounding counties as not changing","body":"taxable situs of property.\n\nAfter the first day of January, 1963, where any county is\n\nbounded by the middle of the channel of any stream or watercourse,\n\nany change of such channel, whether by accretion, reliction, or\n\navulsion, shall not bring about a change in the taxable situs of the\n\nproperty, and for all county and state purposes the boundary line\n\nwill remain as originally shown on the tax rolls. Provided, that,\n\nas to such property which may have become subject to litigation as a\n\nresult of being carried on the tax rolls of two or more counties\n\nprior to the enactment of this section, or shall subsequently become\n\nsubject to litigation as a result of being carried on the tax rolls\n\nof two or more counties without either being prior in point of time,\n\nsuch dispute shall be resolved by final decree of the court.","path":["OK Code","Title 19"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os19.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"d7ec61e709aee487a1e6af742222741754253fd124f00d604e83147d83fcada1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-359","next":"us-ok/okla.-stat.-tit.-19-19-360"},"notice":"GroundRules: Original legal text. Not legal advice."}