{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2841","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2841","heading":"Land list","body":"Each county assessor in the state shall prepare and keep a book\n\nto be known as a \"land list\", which shall contain:\n\n1. The name of the owner and a description, sufficient for\n\nidentification of all real estate in the county, with the number of\n\nacres and value of the land and the value of the improvements;\n\n2. The number of the lot or lots;\n\n3. The name of the city or town;\n\n4. The value of the city or town lots; and\n\n5. The value of the improvements.\n\nProvided, in those counties in this state which have approved an\n\nexemption of household goods of the heads of families and livestock\n\nemployed in support of the family from ad valorem taxation pursuant\n\nto the provisions of subsection (b) of Section 6 of Article X of the\n\nOklahoma Constitution, the county assessor may, in preparation of\n\nthe land list, combine the value of land and improvements thereon.\n\nThe county assessor shall correct the land list each year before\n\ncommencing the assessment by noting thereon all transfers of record\n\nas shown by the office of county clerk, and shall note thereon such\n\ntransfers as may be brought to the attention of the assessor while\n\nassessing, and also note thereon what real estate is not subject to\n\ntaxation and the reason therefor. The land list shall be in such\n\nform as may be acceptable to the Oklahoma Tax Commission.","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":"0ac455963a754e59dafd737c29af96e98c6976d49dfa0ca02e1ac7c9489bbf7d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2840","next":"us-ok/okla.-stat.-tit.-68-68-2842"},"notice":"GroundRules: Original legal text. Not legal advice."}