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

Okla. Stat. tit. 68, § 2851.3 (2026)

Valuation methodology of gas gathering system assets –

✓ current as of July 2026
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Local or central assessment – Changes. A. Effective January 1, 2003, there shall be no changes in the valuation methodology of gas gathering system assets. B. Effective January 1, 2003, there shall be no changes in the determination of whether gas gathering system assets are locally assessed or centrally assessed and the treatment of such assets for the January 1, 2002, assessment year shall be maintained and preserved. Added by Laws 2002, c. 265, § 2, emerg. eff. May 17, 2002.

Notes of Decisions
Cited in 3 cases (3 in the last 5 years), 2023–2023 · leading case: Berkson v. State Ex Rel. Askins as Admin. Dir. of the Courts, 2023 OK 70 (Okla. 2023).
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Berkson v. State Ex Rel. Askins as Admin. Dir. of the Courts, 2023 OK 70 (Okla. 2023). “3d 511 68 O.S.2001 § 2851.3 Zeier v. Zimmer , 2006 OK 98 152 P.”
Berkson v. State Ex Rel. Askins as Admin. Dir. of the Courts, 2023 OK 70 (Okla. 2023). “3d 511 68 O.S.2001 § 2851.3 Zeier v. Zimmer , 2006 OK 98 152 P.”
Berkson v. State Ex Rel. Askins as Admin. Dir. of the Courts, 2023 OK 70 (Okla. 2023). “3d 511 (68 O.S.2001 § 2851.3 was an unconstitutional special law in violation of the Okla.”
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