Oklahoma § 19-180.59 - County assessor's certificate controlling as to
Full text of Oklahoma Oklahoma Statutes § 19-180.59 — County assessor's certificate controlling as to, with citation guidance and answers to common questions.
§ 19-180.59. County assessor's certificate controlling as to
valuations.
The gross assessed total tangible property valuation for ad
valorem tax purposes in each county, or service-ability factor,
shall be determined from the county assessor's certificate of such
valuations as filed with the excise board of the county for the
purpose of computation of ad valorem tax levies of each year, and no
subsequent amendments thereto to effect an increase or decrease in
such valuations shall have any effect for such year whatsoever.
Added by Laws 1959, p. 96, § 2. Amended by Laws 2021, c. 65, § 2,
eff. Nov. 1, 2021.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 19-180.59
What does Oklahoma Statutes § 19-180.59 cover?
Section 19-180.59 ("County assessor's certificate controlling as to") 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 § 19-180.59?
A common citation format is "Oklahoma Statutes § 19-180.59" (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 § 19-180.59 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.