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STATE OF OKLAHOMA
1st Session of the 58th Legislature (2021)
HOUSE BILL 2843 By: Roberts (Sean)
AS INTRODUCED
An Act relating to cities and towns; amending 11 O.S.
2011, Section 21-109, as amended by Section 1,
Chapter 320, O.S.L. 2014 (11 O.S. Supp. 2020, Section
21-109), which relates to effect of annexation on
certain ordinances; modifying provisions related to
applicability of municipal sales or use tax
ordinances with respect to certain military
installations; and providing an effectiv e date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 11 O.S. 2011, Section 21 -109, as
amended by Section 1, Chapter 320, O.S.L. 2014 (11 O.S. Supp. 2020,
Section 21-109), is amended to r ead as follows:
Section 21-109. A. Tracts of land in excess of forty (40)
acres which are annexed to a municipality and used for industrial or
commercial purposes shall not be subject to ad valorem taxes at the
municipal rate. Tracts of annexed land in excess of five (5) acres
which are used by persons engaged in farming or ranching, and all
farm animals and livestock, and all agricultural implements and
machinery and household goods located on the land, shall not be
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subject to municipal taxes unless the municipality furnishes
services to these tracts as are ordinarily furnished to municipal
residents. Tracts of land with an area of width no greater than
three hundred twenty -six (326) feet at the widest point which are
annexed to a municipality shall not be subject to municipal taxes,
unless such tracts are annexed pursuant to paragraph 2 of subsection
A of Section 21-103 of this title. No land which is used for
agricultural purposes may be taken within the limits of a town and
taxed at a greater rate th an land which is adjacent to but outside
the town limits.
B. The On any annexation after July 1, 1998, the revenue and
taxation ordinances of any municipality and the licensing and
regulatory authority of any municipality shall not apply or extend
to any military installation located on federal property which has
been annexed in part or in whole by a municipality on or after July
1, 1998, except to the following extent . The sales, use and
occupancy tax ordinances of a municipality shall be applicable and
extend to the part or whole of the military installation on federal
property annexed on or after July 1, 1998, but the applicability of
such ordinances shall be limited to activities on the military
installation engaged in by the private sector involving t he sale of
goods and services taxable under the Oklahoma Sales Tax Code, the
storage, use or other consumption of tangible property taxable under
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the Oklahoma Use Tax Code, and the occupancy of hotel/motel rooms
for rent whether received in money or otherw ise.
SECTION 2. This act shall become effective November 1, 2021.
58-1-7070 MAH 1/13/21