# Opinion No.

> Oklahoma Attorney General Reports · November 28, 1983

URL: https://www.frixlaw.com/law-library/cases/3788210

## Case

- **Full name:** David Moss District Attorney
- **Court:** Oklahoma Attorney General Reports
- **Decided:** November 28, 1983
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** MICHAEL C. TURPEN, ATTORNEY GENERAL OF OKLAHOMA
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3788210

## Opinion text

OPINION — AG — ** INDIAN TERRITORY — COUNTY EXCISE BOARD — MILLAGE RATE ** (1) PURSUANT TO 11 O.S. 21 -109 [ 11-21-109 ], A COUNTY EXCISE BOARD OF ANY COUNTY IN THE STATE CAN APPLY A DIFFERENT MILLAGE RATE, THAN IS APPLIED TO REAL ESTATE GENERALLY IN A MUNICIPALITY, TO TRACTS OF LAND IN EXCESS OF FIVE(5) ACRES USED FOR AGRICULTURAL PURPOSES WHICH ARE LOCATED IN A MUNICIPALITY, BUT NOT PROVIDED WITH ORDINARY MUNICIPAL SERVICES. (2) THE CORRECT PROCEDURE FOR APPLYING THE $100.00 HOUSEHOLD EXEMPTION, AUTHORIZED BY ARTICLE X, SECTION 6, IS TO SUBTRACT THE VALUE OF SUCH EXEMPTION FROM THE ASSESSED VALUE OF THE TAXPAYER'S PERSONAL PROPERTY. (MUNICIPAL TAXATION, EXEMPTION, TAXATION, FAIR CASH VALUE, ASSESSED VALUE, AD VALOREM TAXATION, HOUSEHOLD EXEMPTION) CITE: 11 O.S. 21 -109 [ 11-21-109 ] 68 O.S. 2405 [ 68-2405 ] ARTICLE V, SECTION 50, ARTICLE V, SECTION 59, ARTICLE V, SECTION 6, ARTICLE X, SECTION 8 (GERALD E. WEIS)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3788210. Public record. Not legal advice.