Except as provided for in subsection D of Section 18-200 of this title, for the purpose of determining the financial support to school districts through the State Aid Formula, the assessed valuation of a school district shall include the total valuation of property exempt from taxation by virtue of Section 6B of Article X of the Oklahoma Constitution as approved for reimbursement by the Oklahoma Tax Commission pursuant to the provisions of Section 193 of Title 62 of the Oklahoma Statutes.
Okla. Stat. tit. 70, § 18-107.1