Okla. Const. art. X, § 22A
- Constitution
- Constitution of Oklahoma
- Text as of
- October 2026
What does this section say?
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. 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.
The text is copied from the official source: oksenate.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.