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§ 2809. Farm tractors--Subject of tax--Definition--Designation

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 28. AD Valorem Tax Code (Refs & Annos)
68 Okl.St.Ann. § 2809
§ 2809. Farm tractors--Subject of tax--Definition--Designation
Currentness
A. Each farm tractor in the state shall be subject to ad valorem taxation and shall be returned and assessed as other personal property.
B. The term farm tractor as used in this section and in the Ad Valorem Tax Code1 is hereby defined to be any motor vehicle of tractor type designed and used primarily as a farm implement for drawing plows, listers, mowing machines, harvesters, and other implements of husbandry on a farm, or any motor vehicle of tractor type used for the purpose of hauling farm products, by the producer thereof, from farm to farm, or from farm to market.
C. No tractor shall be designated a farm tractor unless it is used in whole or in part by the owner thereof upon, or in connection with, a farm owned, leased or operated by such tractor owner.

Credits

Laws 1988, c. 162, § 9, eff. Jan. 1, 1992.

Footnotes

1
Title 68, § 2801 et seq.
68 Okl. St. Ann. § 2809, OK ST T. 68 § 2809
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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