Okla. Admin. Code § 710:10-7-16
The county recording procedure will separately show each approved "exempt manufacturing" facility, which shall include exempt research and development facilities, in its proper place on each real or personal assessment and tax roll, as other taxable property. Exempt property shall be designated as "exempt manufacturing" property, the tax calculated, and charged to the county treasurer. The Treasurer will not bill the owner or post any public notice of delinquent or unpaid tax pursuant to the exemption. The tax for all "exempt manufacturing" property in the county will be reimbursed to the county treasurer by the State Treasurer before the end of the fiscal year, or installment reimbursement payments if the Ad Valorem Reimbursement fund is insufficient to reimburse the full amount with one (1) payment, until the full amount is paid in full. All reimbursements will be based upon a county claim for reimbursement. [See: Attorney General Opinion 03-16 and 62 O.S. § 193 ]
Okla. Admin. Code § 710:10-7-16