Section X-6

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Section X-6: Property exempt from taxation - Exemptions under territorial laws - Exemption of certain property for limited time.

    (a)  Except as otherwise provided in subsection (b) of this
section, all property used for free public libraries, free museums,
public cemeteries, property used exclusively for nonprofit schools
and colleges, and all property used exclusively for religious and
charitable purposes, and all property of the United States except
property for which a federal agency obtains title through
foreclosure, voluntary or involuntary liquidation or bankruptcy
unless the taxation of such property is prohibited by federal law;
all property of this state, and of counties and of municipalities of
this state; household goods of the heads of families, tools,
implements, and livestock employed in the support of the family, not
exceeding One Hundred Dollars ($100.00) in value, and all growing
crops, shall be exempt from taxation:  Provided, that all property
not herein specified now exempt from taxation under the laws of the
Territory of Oklahoma, shall be exempt from taxation until otherwise
provided by law.
    All property owned by the Murrow Indian Orphan Home, located in
Coal County, and all property owned by the Whitaker Orphan Home,
located in Mayes County, so long as the same shall be used
exclusively as free homes or schools for orphan children, and for
poor and indigent persons, and all fraternal orphan homes, and other
orphan homes, together with all their charitable funds, shall be
exempt from taxation, and such property as may be exempt by reason of
treaty stipulations, existing between the Indians and the United
States government, or by federal laws, during the force and effect of
such treaties or federal laws.  The Legislature may authorize any
incorporated city or town, by a majority vote of its electors voting
thereon, to exempt manufacturing establishments and public utilities
from municipal taxation, for a period not exceeding five (5) years,
as an inducement to their location.
    (b)  The board of county commissioners of any county may call a
special election to determine whether or not household goods of the
heads of families and livestock employed in support of the family
located within the county shall be exempt from ad valorem taxation.
Such an election shall also be called by the board upon petition
signed by not less than twenty-five percent (25%) of the registered
voters of the county.  Upon passage of the question, the exemption
provided for in this subsection shall become effective on January 1
of the following year.

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