Statutes, codes, and regulations
Oklahoma Administrative Code
Title 385 - Department of the Commissioners of the Land Office
Chapter 25 - Surface Leasing for Agricultural and Commercial Purposes
Section 385:25-1-35 - Taxes

Okla. Admin. Code § 385:25-1-35

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Current through Vol. 42, No. 6, December 2, 2024
Section 385:25-1-35 - Taxes

Unless lessee is otherwise exempt by Constitution or statute, ad valorem property taxes shall be paid on any improvements and structures which would be subject to ad valorem property taxes if constructed on privately owned land.

Okla. Admin. Code § 385:25-1-35

Added at 16 Ok Reg 1451, eff 5-27-99