Oklahoma Code § 68-2851.3

Title 68. Revenue And Taxation: Valuation methodology of gas gathering system assets –
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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.

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