{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2855","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2855","heading":"Sleeping-car and parlor-car companies - Statement under","body":"oath - Valuation and assessment.\n\nEvery sleeping-car company and parlor-car company engaged in\n\nbusiness in this state shall file with the Oklahoma Tax Commission a\n\nstatement under oath, showing the aggregate number of miles made by\n\ncars operated by such company over the several lines of railroad in\n\nthis state during the fiscal year next preceding the date of such\n\nstatement; the total number of cars owned by such company and the\n\ntotal value thereof and the average number of miles traveled by cars\n\nof the particular class covered by the statement in the ordinary\n\ncourse of business during the fiscal year, and it shall be the duty\n\nof the State Board of Equalization to ascertain the number of cars\n\nrequired to make the total mileage of cars of such corporation\n\nwithin the period of one (1) year. Said Board shall ascertain and\n\nfix a valuation upon each particular class of said cars, and the\n\nnumber so ascertained to be required to make the total mileage of\n\nthe cars of each such corporation, within the period of one (1)\n\nyear, shall be assessed to the respective corporations, and such\n\nassessment shall be included in the record of the proceedings of the\n\nBoard and shall be certified by the State Auditor and Inspector to\n\nthe county clerks of the several counties of the state wherein such\n\ncars are operated in the same manner as property of the other\n\nrailroads, air carriers and public service corporations is certified\n\nand returned.","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":"29f478bb0023558b256ab9857a929c49af8dab7b0050bb7ddc7f818be52a7530","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2854","next":"us-ok/okla.-stat.-tit.-68-68-2856"},"notice":"GroundRules: Original legal text. Not legal advice."}