{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2831","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2831","heading":"Place of listing and assessment","body":"A. All property, both real and personal, having an actual,\n\nconstructive or taxable situs in this state, shall, except as\n\nhereinafter provided, be listed and assessed and taxable in the\n\ncounty, school districts, and municipal subdivision thereof, where\n\nactually located on the first day of January of each year. In all\n\ncases oil field equipment, drilling equipment, construction\n\nequipment, road machinery, and equipment used by construction, road\n\nbuilding, or drilling contractors or companies or individuals\n\nengaged in such businesses, shall be taxable in the county, school\n\ndistricts, and municipal subdivision thereof, where actually located\n\non the first day of January of each year, but if same is not\n\nassessed in said county it shall be subject to assessment and\n\ntaxation in the county of the owner's domicile. Goods, wares,\n\nmerchandise and property becoming a part of the finished product of\n\ndrilling equipment, for use outside the continental United States\n\nshall not be subject to any other taxes.\n\nB. When any personal property is brought into or located in\n\nthis state or removed from one county to another within this state\n\nbetween January 1 and September 1, and shall acquire an actual situs\n\ntherein before the first of September, such property shall be listed\n\nand assessed and taxable where situated after such removal or change\n\nin location, unless such property has already been assessed in some\n\nother state or county for the current year, or the property was\n\noriginally produced in this state subsequent to January 1, but if\n\nsame is not assessed in said county it shall be subject to\n\nassessment and taxation in the county of the owner's domicile.\n\nC. When cattle or other livestock are pastured or kept on a\n\ntract of land situated partially within each of two or more counties\n\nor other taxing districts, so that they may roam or be driven from\n\none county or taxing district to another and are not kept in any one\n\ncounty or taxing district, the number to be listed and assessed in\n\neach county or taxing district shall be determined by ascertaining\n\nthe acreage proportion of the entire tract which is located in each\n\ncounty or taxing district and applying the same proportion to the\n\ntotal number of cattle or other livestock. When cattle or other\n\nlivestock are likewise pastured or kept on a tract of land situated\n\npartially in the State of Oklahoma and partially in some other\n\nstate, the number having a taxable situs in Oklahoma shall be\n\ndetermined in like manner.\n\nD. In any case where other personal property, by reason of its\n\nnature or use, does not stay in one place long enough to acquire a\n\ndefinite taxable situs, such property shall be listed and assessed\n\nat the domicile of the owner, if the owner is domiciled in this\n\nstate, and otherwise in the county, school districts, and municipal\n\nsubdivision thereof, where the owner has his principal business in\n\nthis state.\n\nE. Tangible personal property moving through the state from a\n\npoint outside the state, in transit to a final destination outside\n\nthe state, shall for purposes of taxation, acquire no situs in the\n\nstate. The owner shall, if required, in order to obtain a\n\ndetermination that any property has not acquired a situs in the\n\nstate, submit to the appropriate assessing officer documentary proof\n\nof the in-transit character and the final destination of the\n\nproperty.","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":"c695c069ea91383b3217ca2d5cd1e9e03ac48d510c0cfeddb03a65df3226b480","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2830","next":"us-ok/okla.-stat.-tit.-68-68-2832"},"notice":"GroundRules: Original legal text. Not legal advice."}