Oklahoma § 82-614 - Lands exempt and later liable to assessment
Full text of Oklahoma Oklahoma Statutes § 82-614 — Lands exempt and later liable to assessment, with citation guidance and answers to common questions.
§ 82-614. Lands exempt and later liable to assessment
If any lands in any district organized under this act on which
benefits have been appraised and confirmed, are not liable for
assessment at the time of the execution of the work, but afterwards
during the period when such work is being paid for, become liable to
taxation or assessment by reason of some change in condition or
ownership, such lands shall thereupon be assessed as other lands in
said district receiving equal benefits. Providing that lands owned
by Indians, by the State of Oklahoma, or any political subdivision,
or any school district, shall be assessable under this act;
provided, however, districts established under this act are
Oklahoma Statutes - Title 82. Waters and Water Rights
authorized to enter into contracts providing for payment in lieu of
assessments on any such lands. Any assessments made on lands
previously exempt shall not be retroactive or cumulative, and such
lands shall be assessed, proportionate to the benefits appraised
thereon, for the remaining time required for payment of the cost of
such work.
Laws 1923-24, c. 139, p. 182, § 39; Laws 1967, c. 382, § 7, emerg.
eff. May 23, 1967.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 82-614
What does Oklahoma Statutes § 82-614 cover?
Section 82-614 ("Lands exempt and later liable to assessment") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 82-614?
A common citation format is "Oklahoma Statutes § 82-614" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 82-614 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.