{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2808","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2808","heading":"Definitions - Certain property to be assessed by State","body":"Board of Equalization.\n\nA. As used in the Ad Valorem Tax Code:\n\n1. \"Public service corporation\" means all transportation\n\ncompanies, transmission companies, all gas, electric, light, heat\n\nand power companies and all waterworks and water power companies,\n\nand all persons authorized to exercise the right of eminent domain\n\nor to use or occupy any right-of-way, street, alley, or public\n\nhighway, along, over or under the same in a manner not permitted to\n\nthe general public;\n\n2. \"Transportation company\" means any company, corporation,\n\ntrustee, receiver, or any other person owning, leasing or operating\n\nfor hire, a street railway, canal, steamboat line, and also any\n\nsleeping car company, parlor car company and express company, and\n\nany other company, trustee, or person in any way engaged in such\n\nbusiness as a common carrier. As used in the Ad Valorem Tax Code,\n\nthe term \"transportation company\" shall not include any railroad or\n\nany air carrier. However, all railroad and air carrier property\n\nshall continue to be valued and assessed by the State Board of\n\nEqualization for purposes of ad valorem taxation;\n\n3. \"Transmission company\" means any company, corporation,\n\ntrustee, receiver, or other person owning, leasing or operating for\n\nhire any telegraph or telephone line or radio broadcasting system;\n\n4. \"Person\" means individuals, partnerships, associations, and\n\ncorporations in the singular as well as plural number;\n\n5. \"Video services provider\" means a subclass of public service\n\ncorporations consisting of any public service corporation offering\n\nvideo programming services;\n\n6. \"Video programming\" shall have the same meaning as set forth\n\nin 47 U.S.C., Section 522(20); and\n\n7. \"Fixed wireless broadband Internet service provider\" means\n\nan entity that solely offers access to the Internet through a\n\nstationary fixed point-to-point connection often requiring direct\n\nline of sight between the provider's wireless transmitter and its\n\nend-user consumer's receiver.\n\nB. As used in the Ad Valorem Tax Code, \"transmission company\"\n\nand \"public service corporation\" shall not be construed to include\n\ncable television companies or fixed wireless broadband Internet\n\nservice providers.\n\nC. Any real or personal property used by any company,\n\ncorporation, trustee, receiver, or other person owning, leasing, or\n\noperating for hire any pipeline or oil or gas gathering system which\n\nwas assessed by the State Board of Equalization after January 1,\n\n1997, shall continue to be assessed by the State Board of\n\nEqualization through ad valorem tax year 1998.","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":"28dcccd69e41b9c3171105b3af2d3969b6d3e7e186b43e1236312ed41ea35014","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2807.12","next":"us-ok/okla.-stat.-tit.-68-68-2809"},"notice":"GroundRules: Original legal text. Not legal advice."}