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

Oklahoma Statutes

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

Oklahoma § 68-2809

Title 68Revenue And Taxation

This text of Oklahoma § 68-2809 (Farm tractors - Subject of tax - Definition -) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 68, § 68-2809 (2026).

Text

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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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.