Oklahoma § 68-2860 - Railroads, air carriers and public service corporations Certification of assessed valuations
Full text of Oklahoma Oklahoma Statutes § 68-2860 — Railroads, air carriers and public service corporations Certification of assessed valuations, with citation guidance and answers to common questions.
§ 68-2860. Railroads, air carriers and public service corporations Certification of assessed valuations
A. The State Board of Equalization, after having assessed all
property of railroads, air carriers and public service corporations
in this state according to the provisions of the Ad Valorem Tax
Code, shall cause the assessed valuations to be certified by the
State Auditor and Inspector to the county assessors of each county
in which any portion of the property of any such railroad, air
carrier or public service corporation may be located. Such
certificates of assessment shall show the various portions of the
property of such corporations located and taxable in each county,
and in every city, town, school district or other municipal
subdivision thereof, and shall include a full statement of all
property of such corporations located in each of the said several
subdivisions, together with the assessed value thereof. Said
valuations shall be certified by the State Auditor and Inspector to
Oklahoma Statutes - Title 68. Revenue and Taxation
the assessors of the several counties wherein such property is
located on or before July 31 of each year.
B. The county assessor shall enter on his assessment roll in
its appropriate place the assessed valuation of each railroad, air
carrier and public service corporation, and at the proper time,
place such assessment on the proper tax roll of his county, subject
to the levies as provided by law.
Added by Laws 1988, c. 162, § 60, eff. Jan. 1, 1992. Amended by
Laws 1995, c. 57, § 13, eff. July 1, 1995; Laws 2001, c. 358, § 20,
eff. July 1, 2001.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2860
What does Oklahoma Statutes § 68-2860 cover?
Section 68-2860 ("Railroads, air carriers and public service corporations Certification of assessed valuations") 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 § 68-2860?
A common citation format is "Oklahoma Statutes § 68-2860" (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 § 68-2860 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.