{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2832","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2832","heading":"Persons required to list property","body":"A. Property subject to ad valorem taxation shall, unless\n\notherwise provided, be listed for taxation by the owner thereof or\n\nhis duly authorized agent.\n\nB. Property belonging to or controlled by the following shall\n\nbe listed by the following persons or their duly authorized agents:\n\n1. A corporation or joint stock association, by an officer;\n\n2. A partnership, by a partner;\n\n3. A minor child or insane person, by the guardian or the\n\nperson having such property in charge;\n\n4. A person for whose benefit it is held in trust, by the\n\ntrustee;\n\n5. The estate of a deceased person, by the executor or\n\nadministrator;\n\n6. A body politic or corporate, by the proper agent or officer\n\nthereof;\n\n7. Manufacturers and others in the hands of an agent, by such\n\nagent in the name of the principal;\n\n8. Persons, companies, or corporations whose assets are in the\n\nhands of receivers, by such receiver; and\n\n9. Merchandise consigned or floor-planned to a dealer by a\n\nmanufacturer or jobber, by the dealer.\n\nC. A person required to list property in behalf of another\n\nshall list it separately from his own, naming the person to whom it\n\nbelongs. The undivided property of a person deceased, belonging to\n\nhis heirs, may be listed as belonging to such heirs without\n\nenumerating them.","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":"0af4f8277aa74f5baac9d0f9a91657f6276ac7824d8cd279e9155bbbf30ea766","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2831","next":"us-ok/okla.-stat.-tit.-68-68-2833"},"notice":"GroundRules: Original legal text. Not legal advice."}