2016 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-2851.3. Valuation methodology of gas gathering system assets – 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.
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