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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
SENATE BILL 1267 By: Bergstrom
AS INTRODUCED
An Act relating to classification for taxation;
defining term; requiring assessment by local assessor
of certain provider; amending 68 O.S. 2021, Section
2808, which relates to the Ad Valorem Tax Code;
modifying definition; deleting obsolete language;
providing for codification; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 1808 of Title 68, unless there
is created a duplication in numb ering, reads as follows:
A. Wholly owned subsidiaries or affiliat e entities of a
cooperative organized under the Rural Electric Cooperative Act ,
Section 437 et seq. of Title 18 of the Oklahoma Statutes, that offer
broadband-based services including Internet acces s, Voice over
Internet Protocol, and Internet Protocol te levision, to end-user
consumers, a substantial portion of which are located within one or
more cooperative certified territories establis hed under the Retail
Electric Supplier Certified Territory Act, Section 158.21 et seq. of
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Title 17 of the Oklahoma Stat utes, are hereby expressly classified
for taxation purposes. Such subsidiaries and affiliate entities are
hereinafter defined as and referred to as "cooperative broadband
service providers."
B. Notwithstanding any other provis ion of this title including
the Ad Valorem Tax Cod e, the local county assessor of each
applicable county shall assess a cooperative broadband service
provider; real and personal property for purposes of ad valorem
taxes.
SECTION 2. 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 wate rworks 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;
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, trust ee, or person in any way engaged in such
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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 p roperty
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 publi c service corporation offering
video programming services;
6. "Video programming" shall have the same meaning as se t forth
in 47 U.S.C., Section 522(20); and
7. "Fixed wireless broadband Internet servi ce provider" means
an entity that solely offers acces s 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 Valorem Tax Code, "transmission company",
"transportation company", and "public service corporation ", and any
subclass thereof shall not be construed to include cable television
companies, or fixed wireless broadband Internet service providers ,
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or cooperative broadband service providers, as defined in Section 1
of this act.
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 s ystem which
was assessed by the State Board of Equ alization after January 1,
1997, shall continue to be assessed by the State Board of
Equalization through ad valorem tax year 1998.
SECTION 3. This act shall become effective November 1, 2022.
58-2-3119 QD 1/12/2022 6:32:21 PM