Oklahoma Code § 68-2903

Title 68. Revenue And Taxation: Rural water or sewer district - Exemption from ad valorem
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and other taxes.
All property, both real and personal, of any rural water or
sewer district, as defined in the "Rural Water and Sewer Districts
Act" contained in Chapter 266, Oklahoma Session Laws 1963, as
amended (Chapter 18, Title 82, O.S. Supp. 1969), and created and
organized for the purposes therein described, but which districts
are incorporated as nonprofit corporations under the provisions of
Chapter 13, Oklahoma Session Laws 1968 (Chapter 19, Title 18, O.S.
Supp. 1969), shall be exempt from all ad valorem taxation.  The
motor vehicles or other vehicles of any such district shall be
registered and licensed each year for a license fee of One Dollar
($1.00), and said districts shall be exempt from sales and use
taxes.

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