Okla. Stat. » Title 68 — REVENUE AND TAXATION
Oklahoma Statutes

Okla. Stat. tit. 68, § 2801 (2026)

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✓ current as of July 2026
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Articles 28, 29, 30 and 31 of Title 68 of the Oklahoma Statutes shall be known and may be cited as the Ad Valorem Tax Code. Added by Laws 1988, c. 162, § 1, eff. Jan. 1, 1992.

Notes of Decisions
Cited in 9 cases (1 in the last 5 years), 1991–2021 · leading case: In the Matter of the Assessments for Tax Year 2012 of Certain Props., 2021 OK 7, 481 P.3d 883.
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In the Matter of the Assessments for Tax Year 2012 of Certain Props., 2021 OK 7, 481 P.3d 883. · cites it 5× “See "Disposition Table" for Article 28 of Title 68 immediately preceding 68 O.S.2011 § 2801. 110 68 O.S.Supp.1989 § 2884, states in part: "The difference between the amount paid and the correct amount payable with accrued interest shall be refunded by the treasurer to the…”
Liddell v. Heavner, 2008 OK 6, 180 P.3d 1191. “[31] This definition appears in substantially the same form in another provision of the Ad Valorem Tax Code, 68 O.S.2001 § 2801 et seq. The provisions of 68 O.”
Nickell v. Sumner, 1997 OK 101, 943 P.2d 625. · cites it 2× “) The Ad Valorem Tax Code, 68 O.S.1991 § 2801 et seq., distinguishes between rural and urban homesteads, defining "rural homestead" as "any homestead located outside a city or town or outside any platted subdivision or addition," § 2888(B), while an "urban homestead" means any…”
Save Ad Valorem Funding for Students v. Oklahoma Dep't of Env't Quality, 2006 OK CIV APP 53, 135 P.3d 823. “¶ 10 The statutes under challenge in this ease are part of the Ad Valorem Tax Code, 68 O.S.2001 § 2801 et seq. Section 2817(E) provides, The value of investment in property used exclusively by an oil refinery that is used wholly as a facility, device or method for the…”
Harris v. Freeman, 881 P.2d 104 (Okla. Civ. App. 1994). “The law in controversy is the Ad Valorem Tax Code, 68 O.S.1991 §§ 2801 et seq. . Specifically, 12A O.”
Dobson Cellular Sys., Inc. v. State Bd. of Equalization, 1998 OK CIV APP 62, 957 P.2d 569. “Taxpayer then moved for summary judgment, arguing that it is not a “public service corporation” as defined by the 68 O.S.1991 § 2801, et seq. 2 The Court of Tax Review agreed, finding that Taxpayer “is entitled to judgment as a matter of law on [Taxpayer’s] claim that it is not…”
Bd. of Cnty. Commisioners v. City of Muskogee, 820 P.2d 797 (Okla. 1991). · cites it 2× “of the Ad Valorem Tax Code, 68 O.S.Supp. 1988 §§ 2801 et seq. [2] The pertinent terms of 68 O.”
AOF/Shadybrook Affordable Hous. Corp. v. Yazel, 2012 OK 59, 282 P.3d 775. “was repealed and replaced by 68 O.S. §§ 2801 et seq. Included in the new ad valorem tax code was § 2887.”
Thornton Fam., L.L.C. v. Yazel, 2013 OK CIV APP 2, 293 P.3d 982. “The court attributed no value to the sales and service building which was still under construction on January 1, 2010, 5 cit, ing the Ad Valorem Tax Code, 68 O.S. § 2801 et seq., and an Oklahoma Attorney General's opinion, 2007 OK AG 34 .”
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