{"data":{"id":"us-ok/okla.-stat.-tit.-82-82-614","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 82, § 82-614","heading":"Lands exempt and later liable to assessment","body":"If any lands in any district organized under this act on which\n\nbenefits have been appraised and confirmed, are not liable for\n\nassessment at the time of the execution of the work, but afterwards\n\nduring the period when such work is being paid for, become liable to\n\ntaxation or assessment by reason of some change in condition or\n\nownership, such lands shall thereupon be assessed as other lands in\n\nsaid district receiving equal benefits. Providing that lands owned\n\nby Indians, by the State of Oklahoma, or any political subdivision,\n\nor any school district, shall be assessable under this act;\n\nprovided, however, districts established under this act are\n\nauthorized to enter into contracts providing for payment in lieu of\n\nassessments on any such lands. Any assessments made on lands\n\npreviously exempt shall not be retroactive or cumulative, and such\n\nlands shall be assessed, proportionate to the benefits appraised\n\nthereon, for the remaining time required for payment of the cost of\n\nsuch work.","path":["OK Code","Title 82"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os82.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"8a4bd76ef35cd9a2abcab505d9f305b76920932df4e9ee03ee6d9b17b55b2457","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-82-82-613","next":"us-ok/okla.-stat.-tit.-82-82-615"},"notice":"GroundRules: Original legal text. Not legal advice."}