{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2803","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2803","heading":"Classification of property - Valuation of classes -","body":"Uniformity of treatment.\n\nA. The Legislature, pursuant to authority of Article X, Section\n\n22 of the Oklahoma Constitution, hereby classifies the following\n\ntypes of property for purposes of ad valorem taxation:\n\n1. Real property;\n\n2. Personal property, except as provided in paragraph 3 of this\n\nsubsection;\n\n3. Personal property which is household goods of the head of\n\nfamilies and livestock employed in support of the family in those\n\ncounties which have exempted such property pursuant to subsection\n\n(b) of Section 6 of Article X of the Oklahoma Constitution;\n\n4. Public service corporation property; and\n\n5. Railroad and air carrier property.\n\nB. Valuation of each class of subjects shall be made by a\n\nmethod appropriate for each class or any subclass thereof, as\n\nestablished by the Ad Valorem Division of the Oklahoma Tax\n\nCommission.\n\nC. Classification as provided by this section shall require\n\nuniform treatment of each item within a class or any subclass as\n\nprovided in Article X, Section 5 of the Oklahoma Constitution.","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":"c7b1f93b954ef50e752b9327077fe9a7a8012f69ce21e305398052d4f025b039","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2802.2","next":"us-ok/okla.-stat.-tit.-68-68-2804"},"notice":"GroundRules: Original legal text. Not legal advice."}