Fillable Form Otc 901-F - Freeport Exemption Declaration (Page 2 of 2) in pdf

Freeport Exemption Declaration - Page 2

Freeport Exemption

Article X, Section 6A, Oklahoma Constitution

Tangible Personal Property Moving through the State

All property consigned to a consignee in this State from outside this State to be forwarded to a point

outside this State, which is entitled under the tariffs, rules, and regulations approved by the Interstate

Commerce Commission to be forwarded at through rates from the point of origin to the point of desti-

nation, if not detained within this State for a period of more than ninety (90) days, shall be deemed to

be property moving in interstate commerce, and no such property shall be subject to taxation in this

State; provided, that goods, wares and merchandise whether or not moving on through rates, shall be

deemed to move in interstate commerce, and not subject to taxation in this State if not detained more

than nine (9) months were such goods, wares and merchandise are so held for assembly, storage,

manufacturing, processing or fabricating purposes; provided, further, that personal property con-

signed for sale within this State must be assessed as any other personal property.

Added by State Question No. 443, adopted at election held Sept. 17, 1968.

Article 10, Section 22A

No person, firm, corporation or other legal entity shall be allowed to file for any ad valorem tax exemp-

tion provided for in Article X of the Oklahoma Constitution, for any year or years prior to the person,

firm, corporation or legal entity filing their original application for said exemption with the county as-

sessor. Eligibility for the applicable exemption shall be established as required by law. The legislature

may pass any additional laws that may be required to implement the provisions of this section.

Added by State Question No. 741, adopted at election held November 4, 2008.

68 O.S. Section 2902.2

Any person, firm, or corporation claiming the exemption provided in Section 6A of Article X of the

Oklahoma Constitution shall file an application with the county assessor for each year for which the

exemption is claimed. The application shall be on a form prescribed by the Oklahoma Tax Commis-

sion and shall be filed on or before March 15 of the year in which the person, firm, or corporation

desired to take the exemption. Applications must be filed in the year in which the exemption is re-

quested. Claims filed for previous years shall be declared null and void. Eligibility for the exemption

shall be established by annually filing an affidavit with the county assessor stating that the property

qualifies for exemption pursuant to the provisions of Section 6A of Article X of the Oklahoma Constitu-

tion and such other information as may be required by the Tax Commission or the county assessor.

SB 521, adopted March 29, 2000, with emergency.

Form Otc 901-F - Freeport Exemption Declaration Page 2