{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2860","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2860","heading":"Railroads, air carriers and public service corporations -","body":"Certification of assessed valuations.\n\nA. The State Board of Equalization, after having assessed all\n\nproperty of railroads, air carriers and public service corporations\n\nin this state according to the provisions of the Ad Valorem Tax\n\nCode, shall cause the assessed valuations to be certified by the\n\nState Auditor and Inspector to the county assessors of each county\n\nin which any portion of the property of any such railroad, air\n\ncarrier or public service corporation may be located. Such\n\ncertificates of assessment shall show the various portions of the\n\nproperty of such corporations located and taxable in each county,\n\nand in every city, town, school district or other municipal\n\nsubdivision thereof, and shall include a full statement of all\n\nproperty of such corporations located in each of the said several\n\nsubdivisions, together with the assessed value thereof. Said\n\nvaluations shall be certified by the State Auditor and Inspector to\n\nthe assessors of the several counties wherein such property is\n\nlocated on or before July 31 of each year.\n\nB. The county assessor shall enter on his assessment roll in\n\nits appropriate place the assessed valuation of each railroad, air\n\ncarrier and public service corporation, and at the proper time,\n\nplace such assessment on the proper tax roll of his county, subject\n\nto the levies as provided by law.","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":"3be3f217a2ef5c4ae90ac77f71128502162aa0c2cf20d4374885c19bcbff9e72","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2859","next":"us-ok/okla.-stat.-tit.-68-68-2861"},"notice":"GroundRules: Original legal text. Not legal advice."}