Oklahoma Statutes

§ 68-2809 — Farm tractors - Subject of tax - Definition -

Oklahoma·Title 68 Revenue And Taxation

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.

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Oklahoma § 68-2809 (Farm tractors - Subject of tax - Definition -) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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

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