{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2807","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2807","heading":"Personal property defined","body":"Personal property, for the purpose of ad valorem taxation, shall\n\nbe construed to include:\n\n1. All goods, chattels and effects;\n\n2. Except as provided in subsection B of Section 2806 of this\n\ntitle:\n\na. all improvements made by others upon lands, the fee of\n\nwhich is vested in the United States or this state,\n\nb. all improvements, including elevators and other\n\nstructures, upon lands, the title to which is vested\n\nin any railway company or other corporation whose\n\nproperty is not subject to the same mode and rule of\n\ntaxation as other property, and\n\nc. all improvements on leased lands that do not become a\n\npart of the realty;\n\n3. The dormant, and other stock of nurserymen, including all\n\ntrees, shrubs and plants that have been dug and placed in bins or\n\nstorage, and are ready for sale. The trees, shrubs or plants of a\n\nnurseryman shall be \"growing crops\" within the meaning of Section 6\n\nof Article X of the Oklahoma Constitution and exempt from ad valorem\n\ntaxation, if such trees, shrubs or plants are grown upon the\n\npremises of the nurseryman, removed from the earth on such premises\n\nprior to any preparation for resale, and if such trees, shrubs or\n\nplants are held for resale in a manner that will permit the\n\ncontinued growth or development of the tree, shrub or plant;\n\n4. All horses, cattle, mules, asses, sheep, swine, goats and\n\nother livestock including poultry, and commercially raised livestock\n\nincluding but not limited to animals of the families bovidae,\n\ncervidae and antilocapridae or birds of the ratite group. Such\n\nlivestock or poultry having a speculative value, by reason of the\n\nfact that the same is subject to registration in some recognized\n\nassociation, shall be assessed on the market value as though the\n\nsame had no speculative value;\n\n5. All household furniture, including gold and silver plate,\n\nmusical instruments, watches and jewelry;\n\n6. Personal, private or professional libraries;\n\n7. All wagons, vehicles or carriages and all farm tractors,\n\nimplements or machinery appertaining to agricultural labor; and all\n\ntypes of motors, feed grinders, pumps for irrigation and other\n\nirrigation equipment;\n\n8. All machinery and materials used by manufacturers, and all\n\nmanufactured articles, including all machinery and equipment of\n\ncotton gins, cottonseed oil mills, newspaper and printing plants,\n\nrefineries, gasoline plants, flour and grain mills and elevators,\n\nbakeries, ice plants, laundries, automobile assembly plants, repair\n\nshops, breweries, radio broadcasting stations, tractors, graders,\n\nroad machinery and equipment, and all other similar or related\n\nplants or industries;\n\n9. All goods, wares, and merchandise, including oil, gas, and\n\npetroleum products severed from the realty;\n\n10. All abstractors' books and the records contained therein;\n\nand equipment and all other personal property and records and files\n\nof mercantile credit reporting organizations;\n\n11. All agricultural implements or machinery, goods, wares,\n\nmerchandise, or other chattels, in this state, in possession of, or\n\nunder the control of, or held for sale by, any warehouseman, agent,\n\nfactor or representative in any capacity of any manufacturer, or any\n\ndealer or agent of any such manufacturer;\n\n12. a. All tanks and containers used to store or hold crude\n\noil or any of its products or byproducts and all tanks\n\nand containers used to store or hold gasoline, water,\n\nor other liquids or gases,\n\nb. All oil, gas, water or other pipelines,\n\nc. All telegraph and telephone lines,\n\nd. All railroad tracks, and\n\ne. All oil, gas, and petroleum products in storage; and\n\n13. All other property, having an actual, constructive or\n\ntaxable situs in this state, and not included within the definition\n\nof real property.","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":"43b995581ab12a2460114a7b18ae89bc17b712d858082a1981aa660faf672c85","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2806","next":"us-ok/okla.-stat.-tit.-68-68-2807.1"},"notice":"GroundRules: Original legal text. Not legal advice."}