us-ok/stat
Okla. Stat. tit. 68, § 2809
Farm tractors - Subject of tax - Definition - Designation
# 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 Code 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.
Amendment history
Added by Laws 1988, c. 162, § 9, eff. Jan. 1, 1992.
Source: view the official text
Nearby sections (25 sections)
- 2802.1 · Implementation of Oklahoma Constitution Article X, Section 8B…
- 2802.2 · Date of delivery or payment
- 2803 · Classification of property - Valuation of classes - Uniformity…
- 2804 · Property subject to tax
- 2805 · Fees or taxes to be levied in lieu of ad valorem tax
- 2806 · Real property defined
- 2807 · Personal property defined
- 2807.1 · Livestock employed in support of family - Defined
- 2807.10 · Definitions
- 2807.11 · Heavy equipment rental — Recovery fee
- 2807.12 · Recovery fee — Annual report to Tax Commission
- 2808 · Definitions - Certain property to be assessed by State Board of…
- 2809 · Farm tractors - Subject of tax - Definition - Designation
- 2810 · Repealed by Laws 1997, c. 294, § 30, eff. July 1, 1997
- 2811 · Manufactured homes not registered or assessed for ad valorem…
- 2812 · Manufactured homes - Locus of listing and assessment -…
- 2813 · Manufactured homes - Listing, assessment and payment of tax
- 2814 · Office of county assessor - Creation - Filling
- 2815 · County assessor - Oath
- 2815.1 · Removal of elected officials from office – Exhaustion of…
- 2815.2 · Current boundary descriptions – Maintenance and use by county…
- 2816 · Officers and personnel - Educational accreditation
- 2817 · Valuation and assessment of property - Fair cash value - Use…
- 2817.1 · Implementation of Oklahoma Constitution Article X, Section 8B…
- 2817.2 · Buffer strips – Uniform certified document – Duties of…