Oklahoma § 68-2809 - Farm tractors - Subject of tax - Definition Designation
Full text of Oklahoma Oklahoma Statutes § 68-2809 — Farm tractors - Subject of tax - Definition Designation, with citation guidance and answers to common questions.
§ 68-2809. Farm tractors - Subject of tax - Definition Designation
Oklahoma Statutes - Title 68. Revenue and Taxation
A. Each farm tractor in the state shall be subject to ad
valorem taxation and shall be returned and assessed as other
personal property.
B. The term farm tractor as used in this section and in the Ad
Valorem Tax Code is hereby defined to be any motor vehicle of
tractor type designed and used primarily as a farm implement for
drawing plows, listers, mowing machines, harvesters, and other
implements of husbandry on a farm, or any motor vehicle of tractor
type used for the purpose of hauling farm products, by the producer
thereof, from farm to farm, or from farm to market.
C. No tractor shall be designated a farm tractor unless it is
used in whole or in part by the owner thereof upon, or in connection
with, a farm owned, leased or operated by such tractor owner.
Added by Laws 1988, c. 162, § 9, eff. Jan. 1, 1992.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2809
What does Oklahoma Statutes § 68-2809 cover?
Section 68-2809 ("Farm tractors - Subject of tax - Definition Designation") 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 § 68-2809?
A common citation format is "Oklahoma Statutes § 68-2809" (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 § 68-2809 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.