{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2001","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2001","heading":"Return by manufacturer - Amount of taxes - Powers of","body":"county assessors - Tax in lieu of other taxes - Complaints as to\n\ntax.\n\nEvery person, firm, association, or corporation engaged in the\n\nmanufacture of products from lint cotton, wool, synthetic fibers, or\n\nany combination thereof, by carding, spinning, making twine, or\n\nweaving into cloth, or other processes, or using any property\n\nwhatever in such enterprise, shall within thirty (30) days after the\n\nexpiration of the quarter annual period ending the last day of\n\nMarch, June, September and December of each year, file with the\n\nCounty Assessor of the county in which said property so engaged,\n\nincluding all buildings housing such textile mill in which such\n\ncotton, wool or synthetic fibers are manufactured, is located, a\n\nstatement under oath, on a form prescribed by the State Auditor and\n\nInspector, showing the location of the said textile mill within the\n\ncounty, the kind of product manufactured by the said mill, the gross\n\namount thereof produced, the selling price for all such products\n\nsold, and the actual cash value of the manufactured product on hand\n\nat the place of production, and such other information pertaining\n\nthereto, as the county assessor shall require, and shall at the same\n\ntime pay to the county treasurer of the county a tax equal to one-\n\ntenth of one percent (1/10 of 1%) of the gross value of the\n\nmanufactured product of the said textile mill or mills within such\n\ncounty.\n\nThis act is intended to classify property engaged in the\n\nmanufacture of lint cotton, wool, or synthetic fibers in this State\n\nfor the purposes of taxation, and the county assessor of any county\n\nin which any textile mill is located and operated shall have power\n\nto require the operating officers or agents of the said textile mill\n\ncompany or institution to furnish any information by him deemed to\n\nbe necessary for the purpose of correctly computing the amount of\n\nthe said tax and to examine the books, records and files of such\n\nperson, firm, corporation, or association and shall have the power\n\nto examine witnesses, and if any witness shall fail or refuse to\n\nappear and testify at the summons or requests of the said county\n\nassessor, the said county assessor shall certify the facts and the\n\nname of the witness so failing and refusing to appear and testify or\n\nto produce any book, record or file to the district court of the\n\ncounty having jurisdiction of the party, and said court shall\n\nthereupon issue a\n\nsummons to said party to appear and give such evidence and\n\nproduce such books, records and files as may be required and, upon\n\nfailing to do so, the offending party shall be punished as provided\n\nby law in cases of contempt.\n\nThe county assessor shall have power to ascertain and determine\n\nwhether or not any return herein required is a true and correct\n\nreturn of the gross products and of the value thereof of such\n\ntextile manufactory engaged in the manufacture of textiles in this\n\nstate.\n\nThe payment of the taxes herein imposed shall be in full and in\n\nlieu of all taxes by the state, counties, cities, towns, townships,\n\nschool districts and other municipalities upon any property rights\n\nattached to or inherent in the property of the said textile\n\nmanufactory, and upon any buildings, machinery, engines, spindles,\n\nweaving machines, and upon any and all other machinery and\n\nappliances and equipments used in and around such textile\n\nmanufactory producing any manufactured product from lint cotton,\n\nwool, or synthetic fibers in the raw state in this state, and\n\nactually used in the operation of such textile mill and upon any\n\ninvestment whatever in such property; but the land exclusive of the\n\nbuildings and such other property than that herein enumerated, and\n\nany raw cotton, wool, or synthetic fibers not purchased for and\n\nintended to be manufactured on the ad valorem taxing date and\notton,\n\nwool, or synthetic fibers in the raw state in this state, and\n\nactually used in the operation of such textile mill and upon any\n\ninvestment whatever in such property; but the land exclusive of the\n\nbuildings and such other property than that herein enumerated, and\n\nany raw cotton, wool, or synthetic fibers not purchased for and\n\nintended to be manufactured on the ad valorem taxing date and\n\nthereafter manufactured in said textile mill or mills, shall be\n\nassessed and taxed ad valorem as other property within the taxing\n\ndistrict in which such property was situated at the time.\n\nAny person, firm, or corporation who claims that he is\n\nerroneously or excessively taxed under this act shall have a right\n\nto make complaint before the board of county commissioners in the\n\ncounty in which the textile mill is located, and the said board\n\nshall have a right to hear and determine the said complaint as in\n\nother cases for the equalization of taxes, and the said property so\n\nengaged and devoted to the textile manufacture shall not be subject\n\nto ad valorem tax or any other taxes than are herein provided for.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ffe69a89c6e6a2e2ad28d35a96e74ff6ce3b990c1eeeece56442f5f8fa3f1589","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1910","next":"us-ok/okla.-stat.-tit.-68-68-2002"},"notice":"GroundRules: Original legal text. Not legal advice."}