An Act
ENROLLED HOUSE
BILL NO. 2297 By: Roberts (Dustin) and Miller
of the House
and
Hall of the Senate
An Act relating to revenue and taxation; amending 68
O.S. 2011, Section 2808, which relates to the Ad
Valorem Tax Code; modifying definitions; pro viding
definition of fixed wireless broadband Internet
service provider; and providing an effective date.
SUBJECT: Revenue and taxation
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 20 11, Section 2808, is
amended to read as follows:
Section 2808. A. As used in the Ad Valorem Tax Code:
1. "Public service corporation" means all transportation
companies, transmission companies, all gas, electric, light, heat
and power companies and al l waterworks and water power companies,
and all persons authorized to exercise the right of eminent domain
or to use or occupy any right -of-way, street, alley, or public
highway, along, over or under the same in a manner not permitted to
the general public;
2. "Transportation company" means any company, corporation,
trustee, receiver, or any other person owning, leasing or operating
for hire, a street railway, canal, steamboat line, and also any
sleeping car company, parlor car company and express company , and
any other company, trustee, or person in any way engaged in such
business as a common carrier. As used in the Ad Valorem Tax Code, ENR. H. B. NO. 2297 Page 2
the term "transportation company" shall not include any railroad or
any air carrier. However, all railroad and air ca rrier property
shall continue to be valued and assessed by the State Board of
Equalization for purposes of ad valorem taxation;
3. "Transmission company" means any company, corporation,
trustee, receiver, or other person owning, leasing or operating for
hire any telegraph or telephone line or radio broadcasting system;
4. "Person" means individuals, partnerships, associations, and
corporations in the singular as well as plural number;
5. "Video services provider" means a subclass of public service
corporations consisting of any public service corporation offering
video programming services; and
6. "Video programming" shall have the same meaning as set forth
in 47 U.S.C., Section 522(20) ; and
7. "Fixed wireless broadband Internet service provider" m eans
an entity that solely offers access to the Internet through a
stationary fixed point -to-point connection often requiring direct
line of sight between the provider's wireless transmitter and its
end-user consumer's receiver .
B. As used in the Ad Valo rem Tax Code, "transmission company"
and "public service corporation" shall not be construed to include
cable television companies or fixed wireless broadband Internet
service providers.
C. Any real or personal property used by any company,
corporation, trustee, receiver, or other person owning, leasing, or
operating for hire any pipeline or oil or gas gathering system which
was assessed by the State Board of Equalization after January 1,
1997, shall continue to be assessed by the State Board of
Equalization through ad valorem tax year 1998.
SECTION 2. This act shall become effective November 1, 2021.
ENR. H. B. NO. 2297 Page 3
Passed the House of Representatives the 8th day of March, 2021.
Presiding Officer of the House
of Representatives
Passed the Senate the 19th day of April, 2021.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: ____________________ _____________
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________