Oklahoma Code § 29-3-303

Title 29. Game And Fish: Acquisition of property - Payments in lieu of tax
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payments.
A.  The Commission may acquire, by purchase, gift, grants,
grant-in-aid from the federal government, or from any other source
public or private, all property or money necessary, useful or
convenient for its use in carrying out the objects and purposes of
this Code.
B.  Any and all gifts, grants, royalties and rentals received by
the Commission shall, however, be allocated and used in the same
manner as Wildlife Conservation Funds, except that gifts given for
specified purposes by the donor shall be used for such specified
purposes.
C.  On any land acquired by the Oklahoma Wildlife Conservation
Commission pursuant to the provisions of the Oklahoma Wildlife
Conservation Code, after the effective date of this act, the
Commission shall annually make in lieu of tax payments equal to the
average ad valorem tax per acre paid on similar land in that county.
Said payments shall be made from any funds created in or pursuant to
the authority granted by the Oklahoma Wildlife Conservation Code.
The payments shall be made by the Commission within sixty (60) days
from receipt of an itemized statement from the county treasurer of
the county in which the land is located.
D.  The provisions of subsection C of this section shall be
applicable to any lands acquired by or on behalf of the Oklahoma
Wildlife Conservation Commission pursuant to Section 5 of this act
and the Oklahoma Capitol Improvement Authority may enter into such
agreements with the Oklahoma Wildlife Conservation Commission as may
be required for the Commission to make such in lieu payments with
respect to real property title to which is held by the Oklahoma
Capitol Improvement Authority until title is transferred to the
Commission as provided by Section 5 of this act.

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