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§ 22A. Ad valorem tax exemption--Prohibition on filing for years prior to original application

Oklahoma Statutes AnnotatedConstitution of the State of Oklahoma [Annotated]

Oklahoma Statutes Annotated
Constitution of the State of Oklahoma [Annotated] (Refs & Annos)
Article X. .--Revenue and Taxation
General Provisions (Refs & Annos)
OK Const. Art. 10, § 22A
§ 22A. Ad valorem tax exemption--Prohibition on filing for years prior to original application
No person, firm, corporation or other legal entity shall be allowed to file for any ad valorem tax exemption provided for in Article X of the Oklahoma Constitution, for any year or years prior to the person, firm, corporation or legal entity filing their original application for said exemption with the county assessor. Eligibility for the applicable exemption shall be established as required by law. The Legislature may pass any additional laws that may be required to implement the provisions of this section.

Credits

Added by State Question No. 741, Legislative Referendum No. 344, adopted at election held on Nov. 4, 2008.
OK Const. Art. 10, § 22A, OK CONST Art. 10, § 22A
Current with amendments approved through June 30, 2020.
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