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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
COMMITTEE SUBSTITUTE
FOR ENGROSSED
HOUSE BILL 3082 By: Bashore of the House
and
Howard of the Senate
COMMITTEE SUBSTITUTE
An Act relating to Ad Valorem Tax Code; amending 68
O.S. 2021, Sections 2808 and 2847, which relate to
definitions and annual assessments; defining terms;
providing assessment ratio of broadband service
providers; and providing an effective date .
BE IT ENACTED BY THE PE OPLE OF THE STATE OF O KLAHOMA:
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 com panies, 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 the same in a manner not permitt ed to
the general public;
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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 comp any 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 an y 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, corporation,
trustee, receiver, or other person owning, lea sing 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;
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 servi ce provider” means
an entity that solely offers access to the Internet through a
stationary fixed point -to-point connection often requiring direct
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line of sight between t he provider’s wireless transmitter and its
end-user consumer’s receiver; and
8. “Broadband service provider s” means a subclass of public
service corporations consisting of any public service corporation
offering broadband-based services including Internet access, Voice
over Internet Protocol, and In ternet Protocol television, to end -
user consumers.
B. As used in the Ad Valorem 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 Ja nuary 1,
1997, shall continue to be assessed by the State Board of
Equalization through ad valorem tax year 1998.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 2847, is
amended to read as follows:
Section 2847. A. The property of all railroads, air carriers
and public service corporations shall be assessed annually by the
State Board of Equalization at its fair cash value estimated at the
price it would bring at a fair voluntary sale.
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B. Taxable values of real and personal propert y of all
railroads, air carriers and public service corporations shall be
established in accordance with the requirements of Sec tion 8 of
Article X of the Oklahoma Constitution. The State Board of
Equalization shall determine the taxable value of all taxa ble
property that the Board is required by law to assess and value, and
shall determine such taxable val ue in accordance with th e
requirements of Section 8 of Article X of the Oklahoma Constitution.
C. The State Board of Equalization shall assess the prop erty of
that subclass of public service corporations known as video services
providers, as defined in Se ction 2808 of this title , as provided:
1. Every video services provider shall file with the State
Board of Equalization a certification regarding total gross receipts
for the immediate preceding calendar year by April 15 and shall
specify the total gross receipts derived from vi deo programming
services;
2. The State Board of Equalization shall determine the
percentage of gross receipts the video service s provider has derived
from video programming in the immediately preceding calendar year;
and
3. The percentage determined purs uant to paragraph 2 of this
subsection shall be applied to the taxable fair cash value allocated
to Oklahoma, and the resulting fair cash value attributable to video
programming services shall be assessed using the statewide average
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of the assessment ratio s applied to the assets of cable television
companies in that tax year. Unless the taxpayer or the State Board
of Equalization demonstrates otherwise, the statewide average
assessment ratio applied to the personal property of a cab le
television company sh all be assumed to be twelve percent (12%).
D. The percentage of fair cash value for real and personal
property of railroads, ai r carriers and public service corporations
required by the Oklahoma Constitution to be taxable shall be the
percentage at which it was assessed on January 1, 1996, in
accordance with the provisions of paragraph 3 of subsection A of
Section 8 of Article X o f the Oklahoma Constitution, and, subject to
the requirements of federal law, shall be uniformly applied to
calculate the taxabl e values of public service corporation property
within the state for the applicable assessment year.
E. The State Board of Equa lization shall assess the property of
that subclass of public service corporations known as broadband
service providers, as defined in Section 2808 of th is title, at a
ratio of sixteen percent (16%).
SECTION 3. This act shall become effect ive January 1, 2023.
58-2-3826 QD 4/13/2022 3:56:11 PM