ENGR. H. B. NO. 3082 Page 1 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
ENGROSSED HOUSE
BILL NO. 3082 By: Bashore of the House
and
Montgomery of the Senate
[ revenue and taxation - Ad Valorem Tax Code -
modifying certain prohibition - effective date ]
BE IT ENACTED BY THE PEOPLE O F THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, 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 all 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 th e 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
ENGR. H. B. NO. 3082 Page 2 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
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,
the term "transportation company " shall not include any railroad or
any air carrier. However, all railroad and air carrier 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, co rporation,
trustee, receiver, or other person owning, leasing or operatin g 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;
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 " means
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; and
ENGR. H. B. NO. 3082 Page 3 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
8. "Cooperative broadban d service providers" means wholly owned
subsidiaries or affiliate entities of a cooperative organized under
the Rural Electric Cooperative Act, Section 437 et seq. of Title 18
of the Oklahoma Statutes, that off er broadband-based services
including Internet access, Voice over Internet Protocol, and
Internet Protocol television, to end -user consumers.
B. As used in the Ad Valorem Tax Code, "transmission company "
and, "transportation company", "public service corporation", and any
subclass thereof shall not be construed to include cable television
companies or, fixed wireless broadband Internet service providers ,
or cooperative broadband service providers .
C. Any real or personal propert y used by any company,
corporation, trustee, receiver, or other person ow ning, 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 asse ssed by the State Board of
Equalization through ad valorem tax year 1998.
SECTION 2. This act shall become effective January 1, 2023.
ENGR. H. B. NO. 3082 Page 4 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Passed the House of Representatives the 24th day of March, 2022.
Presiding Officer of the House
of Representatives
Passed the Senate the ___ day of __________, 2022.
Presiding Officer of the Senate