Oklahoma Constitution

Adopted by Constitutional Convention July 16, 1907

Ratified by vote of the People September 17, 1907

Became effective upon Admission November 16, 1907

Search within this source

Table of Contents

Article X: Revenue And Taxation

Fiscal year

Tax to defray state expenses

Tax to pay deficiency

Levy to pay state debt

Surrender of power of taxation - Uniformity of taxes

Property exempt from taxation - Exemptions under territorial laws - Exemption of certain property for limited time

6A

Tangible personal property moving through State - Situs

Intangible personal property exempt from ad valorem or other tax

Qualifying manufacturing concern - Ad valorem tax exemption

Enterprise areas - Economic stagnation or decline - Use of local taxes and fees for public investments - Development or redevelopment of unproductive, etc. areas

Assessments for local improvements

Valuation of property for taxation - Limit on percentage of fair cash value - Approval by voters

Approval of exemption of household goods of heads of families and livestock employed in support of family - Adjusted millage rate - Computation procedure - Maximum rate

Limit on percentage of fair cash value of real property

Limit on fair cash value on homestead

Amount of ad valorem tax

Additional county ad valorem tax levy for department of health

Area school districts for vocational and technical schools - Tax levies

Emergency Medical Service District

Solid waste management services

Increased rate for public buildings or for building fund for school distr icts

Tax levy for cooperative county libraries and joint city-county libraries

Municipal-owned hospitals - Operation and maintenance - Tax levy

Officer receiving interest, profit or perquisities

Special forms of taxation - Amounts - Reference to Federal taxation

Common school taxes on property of public service corporations

Independence of state taxation

Levy and collection by general laws and for public purposes - Assumption of debts

Pledge or loan of credit - Donation - Exceptions