{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2809","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2809","heading":"Farm tractors - Subject of tax - Definition -","body":"Designation.\n\nA. Each farm tractor in the state shall be subject to ad\n\nvalorem taxation and shall be returned and assessed as other\n\npersonal property.\n\nB. The term farm tractor as used in this section and in the Ad\n\nValorem Tax Code is hereby defined to be any motor vehicle of\n\ntractor type designed and used primarily as a farm implement for\n\ndrawing plows, listers, mowing machines, harvesters, and other\n\nimplements of husbandry on a farm, or any motor vehicle of tractor\n\ntype used for the purpose of hauling farm products, by the producer\n\nthereof, from farm to farm, or from farm to market.\n\nC. No tractor shall be designated a farm tractor unless it is\n\nused in whole or in part by the owner thereof upon, or in connection\n\nwith, a farm owned, leased or operated by such tractor owner.","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":"3362f7c0c33884ca100f1f1fa83d7697fce7e831bff603df39a65c3fda08371f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2808","next":"us-ok/okla.-stat.-tit.-68-68-281"},"notice":"GroundRules: Original legal text. Not legal advice."}