us-ok/stat

Okla. Stat. tit. 68, § 2832

Persons required to list property

Official textoscn.netlast amended Jan 01, 199212 subsections

# A.

Property subject to ad valorem taxation shall, unless otherwise provided, be listed for taxation by the owner thereof or his duly authorized agent.

# B.

Property belonging to or controlled by the following shall be listed by the following persons or their duly authorized agents:

# 1.

A corporation or joint stock association, by an officer;

# 2.

A partnership, by a partner;

# 3.

A minor child or insane person, by the guardian or the person having such property in charge;

# 4.

A person for whose benefit it is held in trust, by the trustee;

# 5.

The estate of a deceased person, by the executor or administrator;

# 6.

A body politic or corporate, by the proper agent or officer thereof;

# 7.

Manufacturers and others in the hands of an agent, by such agent in the name of the principal;

# 8.

Persons, companies, or corporations whose assets are in the hands of receivers, by such receiver; and

# 9.

Merchandise consigned or floor-planned to a dealer by a manufacturer or jobber, by the dealer.

# C.

A person required to list property in behalf of another shall list it separately from his own, naming the person to whom it belongs. The undivided property of a person deceased, belonging to his heirs, may be listed as belonging to such heirs without enumerating them.

Amendment history

Added by Laws 1988, c. 162, § 32, eff. Jan. 1, 1992.

Source: view the official text

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