OK · constitutions
Okla. Const. art. X, § 22A
Ad valorem tax exemption – Prohibition on filing for years prior to original application
No person, firm, corporation or other legal entity shall be allowed to file for any ad valorem tax exemption provided for in Article X of the Oklahoma Constitution, for any year or years prior to the person, firm, corporation or legal entity filing their original application for said exemption with the county assessor. Eligibility for the applicable exemption shall be established as required by law. The Legislature may pass any additional laws that may be required to implement the provisions of this section.
History
Added by State Question No. 741, Legislative Referendum No. 344, adopted at election held on Nov. 4, 2008. Addition proposed by Laws 2008, c. 33, § 1.
Provenance
- Source
- oklegislature.gov
- Retrieved
- 2026-09-29
- Edition
- supplied-2026-09-29
- Content hash
4c52f155e951adc433b1b3a2045f37af612b957943972ef484883c77d76e2892
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.