Oklahoma Code § 70-18-107.1

Title 70. Schools: Determining financial support to school districts
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through State Aid Formula - Property included in assessed valuation.
Except as provided for in subsection D of Section 18-200 of this
title, for the purpose of determining the financial support to
school districts through the State Aid Formula, the assessed
valuation of a school district shall include the total valuation of

property exempt from taxation by virtue of Section 6B of Article X
of the Oklahoma Constitution as approved for reimbursement by the
Oklahoma Tax Commission pursuant to the provisions of Section 193 of
Title 62 of the Oklahoma Statutes.

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