A. All property, owned or purchased by a district, both real and personal and reasonably necessary to accomplish the purposes of the district, shall be exempt from taxation by this state, or by any municipal corporation, county or other political subdivision or taxing district of this state. All property, products and benefits sold, leased or furnished by a district shall be exempt from sales tax.
B. All bonds, notes and warrants and the interest thereon issued pursuant to the provisions of the Oklahoma Irrigation District Act shall be exempt from taxation by this state or by any municipal corporation, county or other political subdivision or taxing district of this state.
C. 1. All districts organized under the provisions of the Oklahoma Irrigation District Act shall be exempt from the payment of sales and use taxes on purchases and use of tangible personal property in this state.
2. Districts shall be exempt from payment of the vehicle excise tax levied on the transfer for first registration of vehicles purchased and used in this state.
3. All districts organized under the provisions of the Oklahoma Irrigation District Act shall be exempt from the payment of motor fuel excise taxes, as provided in Section 500.10 of Title 68 of the Oklahoma Statutes.
Added by Laws 1973, c. 179, § 17, emerg. eff. May 16, 1973. Amended by Laws 1992, c. 69, § 17, emerg. eff. April 13, 1992; Laws 2009, c. 426, § 19, eff. July 1, 2009.
Structure Oklahoma Statutes
Title 82. Waters and Water Rights
§82-1B. Moratorium on sale or exportation of surface water and/or groundwater.
§82-1D. Oklahoma River - Designation of portion of North Canadian River.
§82-1E. Protection of water – Preemption by Legislature.
§82-105.1A. Purpose of law - Legislative intent.
§82-105.2. Right to use water - Domestic use - Priorities.
§82-105.3. Right of eminent domain.
§82-105.4. Diversion of water.
§82-105.5. Impairment of water rights - Suits in district court.
§82-105.6. Adjudication of rights - Suit.
§82-105.7. Parties to suit - Intervention - Orders.
§82-105.8. Decree - Contents - Copies to be filed.
§82-105.9. Application for water rights.
§82-105.10. Rules governing applications.
§82-105.11. Notice of application - Protest - Hearing.
§82-105.12A. Permits to use water outside of state.
§82-105.14. Denial of permit - Approval of application for lesser amount - Appeal.
§82-105.15. Time for commencement of works.
§82-105.16. Time for putting water to beneficial use.
§82-105.17. Reversion of water to public.
§82-105.18. Loss of right to use water - Notice - Hearing.
§82-105.19. Surrender of water rights.
§82-105.22. Severance and transfer of water right.
§82-105.23. Use of water for other purposes.
§82-105.24. Assignment of appropiation permit - Transfer of title to land.
§82-105.25. Notice of completion - Inspection.
§82-105.26. Certificate of completion.
§82-105.27. Unsafe works to be changed - United States works not subject to inspection.
§82-105.28. Measurement of water.
§82-105.29. Appropriations of water by the United States.
§82-105.30. Extension of period of withdrawal under national emergency.
§82-105.31. Records of Oklahoma Water Resources Board open to public.
§82-105.32. Effect of act on forfeited water rights and priority dates.
§82-110.2. Legislative intent.
§82-110.4. Dams subject to regulation under this act.
§82-110.5. Oklahoma Water Resources Board - Powers and duties.
§82-110.6. Effect of act on liability of dam owners.
§82-110.7. Supervision of dam safety program.
§82-110.8. Notice of completion of construction - Certification.
§82-110.9. Records - Disclosure to Board - Notice of flood events.
§82-110.10. Failure, neglect or refusal to comply with act - Orders - Penalties - Judicial relief.
§82-110.11. Appeals of orders.
§82-110.12. Effect of act on other laws and rules.
§82-277.2. Proposal by titleholders to organize irrigation district.
§82-277.3. Petition - Contents.
§82-277.4. Hearing - Notice - Order.
§82-277.7. Assessments - Collection - Delinquent assessments - Certificate.
§82-277.8. Collection of assessments and delinquent assessments - Reports.
§82-277.9. Liens - Collection of delinquent assessments - Invalid assessments - Deeds.
§82-277.10. Money judgments against district.
§82-277.11. Construction and assessment elections.
§82-277.12. Water delivery prohibited in delinquent cases.
§82-277.14. Irregularity or error in land description not jurisdictional.
§82-277.15. Payment of claims against district.
§82-277.19. Inactive districts.
§82-277.20. Holding and conveyance of property.
§82-277.21. Conflict of interest.
§82-277.23. Electors, who may become.
§82-277.24. Salt water - Exemption.
§82-277.25. Reclassification of land - Procedure.
§82-277.26. Transfer and substitution of land unsuitable for irrigation.
§82-502. Organization of districts - Petition - Notice.
§82-503. Hearing on petition - Order for formation of district.
§82-504. Decree to describe district - State Board as directors.
§82-505. State Board to control district - Redress accorded persons injuriously affected.
§82-506. Jurisdiction of courts over creation of districts.
§82-508. Appeal from organization of district - Collateral attack.
§82-521. County commissioners - Duties concerning conservation - Cooperation with State Board.
§82-526.1. Ratification and adoption of Compact.
§82-526.2. Notice of approval of compact.
§82-526.3. Approval by Texas and New Mexico - Consent of Congress.
§82-531. Short title - Definitions.
§82-541. Conservancy Districts - Master Conservancy Districts - Purpose - Board of Directors.
§82-541.1. Board of directors - Federal contracts.
§82-541.2. Organization of master conservancy districts.
§82-542. Petition - Signatures - Contents - Transfer by Supreme Court to district court.
§82-544. Notice of hearing on petition.
§82-546. Decree of incorporation filed with Secretary of State.
§82-547. Irrigation districts - Formation.
§82-548. Amendment of district boundaries to include other necessary lands - Validation.
§82-549. Amendment of district boundaries to include other necessary lands - Validation.
§82-561. Appointment of directors - Election of successors.
§82-562. Board of Directors to organize - Records.
§82-564. Secretary and other employees or staff.
§82-565.1. Dissolution of conservancy districts.
§82-566. Execution of plan - Powers of directors.
§82-567. Entry upon lands for surveys and examinations.
§82-568. Protection, reclamation or irrigation of lands - Petition and notice of action.
§82-570. Dominant right of eminent domain.
§82-571. Condemnation under general law.
§82-571.1. Condemnation for easement purposes - Damages.
§82-572. Regulations to protect works - Enforcement - Penalty.
§82-573. Bridges or other structures - Changes - Notice - Damages - Appeal.
§82-574. Passing equipment through bridge or grade - Notice to owner.
§82-575. Establishing stream and rain gauges, etc. - Surveys and investigations.
§82-576. Cooperation with federal government or other agencies - Outlets in other states.
§82-601. Appraisers - Appointment - Organization - Additional board.
§82-602. Appraisals, how made - Duties of appraisers.
§82-603. Lands outside district, appraisement of - Bringing in additional owners.
§82-604. Hearing on land excluded from or taken into district - Notice.
§82-605. Report of appraisers - Contents - Filing.
§82-606. Notice of hearings on appraisals.
§82-607. Hearing on appraisals.
§82-608. Decree on appraisals.
§82-610. Payment before entry.
§82-612. Change of official plan - Powers and duties of directors.
§82-613. Appeal not to delay proceedings - Appeal by directors - Waiver by failure to appeal.
§82-614. Lands exempt and later liable to assessment.
§82-615. Subsequent appraisals - Procedure.
§82-616. Defects and irregularities, how cured.
§82-630. Funds, how carried - Vouchers.
§82-631. Abandonment of project - Sale of lands and property.
§82-632. Preliminary work, loans for.
§82-635. Owners may pay assessments in full - Bonding resolution for unpaid assessments.
§82-636. Bonds - Issuance - Election - Sale of bonds.
§82-636.1. Authority to contract indebtedness.
§82-637. Maintenance assessment - Apportionment - To be additional tax.
§82-638. Petition for readjustment of maintenance assessment - Notice and hearing.
§82-639. Annual levy of special assessment - Special assessment book.
§82-640. Collection of assessments - Duties of county officers - Delinquents.
§82-641. Bond of county treasurer.
§82-642. Lien of assessments - Correcting irregular assessments - Deeds.
§82-643. Assessment book to be prima facie evidence.
§82-645. Use of surplus funds.
§82-646. Compensation of officials.
§82-647. Borrowing of money - Approval.
§82-648. Necessity and amount of assessments in master conservancy districts.
§82-649. Designation of fiscal year - Reports - Accounting.
§82-661. Lands in more than one district.
§82-662. Jurisdiction of courts as to districts being organized in same territory.
§82-663. Union of districts - Petition - Notice - Order.
§82-663.1. Union or conversion of drainage districts.
§82-663.2. Order for union or conversion of drainage district - Rights, remedies, and obligations.
§82-664. Remedy for injury by district - Procedure.
§82-665. Subdistricts - Administration.
§82-666. Other improvements may come under act - Procedure.
§82-667. Annexation of additional land to a master conservancy district.
§82-669. Suits for or against district - Name - Service of process.
§82-671. Directors may police district.
§82-672. Injury to survey marks prohibited - Penalty.
§82-673. Owners liable for damage to district - Repairs.
§82-674. Fraud or other illegal acts of officials - Fine.
§82-675. Officials removed for cause.
§82-676. Performance of duties enforced by mandamus.
§82-681. Faulty notice - How corrected.
§82-682. Questions of validity of districts to be expedited in court.
§82-683. Act to be liberally construed.
§82-685. Repeals - Certain laws not affected.
§82-686. Short forms and abbreviations.
§82-687. Forms and suggestions.
§82-688. Exemption from taxation.
§82-688.1. Exemption from payment of sales, use and vehicle excise taxes - Registration of vehicles.
§82-861A. Grand River Dam Authority - Designation as state agency.
§82-862. Powers, rights and privileges of district.
§82-862.1. Grand River Dam Authority - Exemptions.
§82-863.2. Board of Directors.
§82-864.1. Retired employees - Payment of health insurance premiums.
§82-865. District funds - Deposit - Official bonds - Surety.
§82-867. Officers and employees to have no interest in contracts - Fine.
§82-869. Sources for payment of obligations of district.
§82-870.1. Bond anticipation notes.
§82-874.1. Watercraft landing on leased land.
§82-874.2. Licenses for real property encroachment.
§82-876. Bonds exempted from taxation except inheritance taxes - Bonds and securities.
§82-877. Act to constitute only authority for bond issues - Other acts inapplicable.
§82-888. Distribution of copies of resolution.
§82-889. Permits for maintaining docks, wharves, vessels, etc. - Limitation - Rules.
§82-890. Control of segment of Grand River downstream from Fort Gibson Dam.
§82-895. Certain municipal annexations prohibited.
§82-896.2. Fees for use of flotation devices upon scenic rivers.
§82-896.3. Powers and duties for purposes of the Scenic Rivers Act
§82-896.6. Legislative intent - Construction, operation or maintenance of dams or related projects.
§82-896.8. Prohibited containers - Littering - Penalties
§82-896.9. Property rights of private landowners
§82-896.11. Scenic rivers - Statement of purpose
§82-896.12. Construction of act
§82-896.13. Powers of cities, incorporated towns and counties
§82-896.14. Authority to provide funds for the Scenic Rivers Act
§82-896.16. User fees - Licenses - Fines
§82-1020.2. Declaration of policy - Applicability.
§82-1020.2A. Taking and use of water from aquifers - Permits
§82-1020.3. Domestic use - Spacing of wells and waste.
§82-1020.4. Hydrologic surveys and investigations.
§82-1020.5. Determination of maximum annual yield.
§82-1020.6. Hearings on annual yield.
§82-1020.7. Application for permit to take and use groundwater.
§82-1020.8. Decree - Contents - Copies to be filed.
§82-1020.9. Approval of application.
§82-1020.10. Temporary or special permits - Limited quantity groundwater permits.
§82-1020.11. Types of permits - Fees.
§82-1020.12. Report of water used.
§82-1020.13. Surrender of permits.
§82-1020.14. Prior use of groundwater.
§82-1020.15. Waste prohibited - Enforcement.
§82-1020.16. Commercial drilling or plugging license – Inspections - Deposit of fees - Penalties.
§82-1020.18. Location exceptions.
§82-1020.19. Metering of wells.
§82-1020.20. Unitizing and communitizing of land for water production purposes.
§82-1020.21. Wells within municipalities.
§82-1020.23. Taking and using marginal water to augment water supply.
§82-1021.1. Short title - Groundwater Irrigation District Act.
§82-1021.3. Petition to organize a groundwater irrigation district – Composition of districts.
§82-1021.4. Content of petition.
§82-1021.5. Receipt of petition – Verification – Approval of petition.
§82-1021.6. Bylaws – Minimum requirements.
§82-1021.7. Promulgation of rules.
§82-1084.1. Waters of state - Public policy.
§82-1085.2. Authority of Oklahoma Water Resources Board.
§82-1085.2A. Temporary employees.
§82-1085.3. State to be divided into water districts.
§82-1085.4. Fixing of fees - Schedule.
§82-1085.7. Oklahoma Water Resources Board Fee Revolving Fund.
§82-1085.7A. Community Water Infrastructure Development Revolving Fund
§82-1085.7B. OWRB Revolving Fund.
§82-1085.7C. Phase II Arbuckle-Simpson Hydrology Study Revolving Fund.
§82-1085.8. Oklahoma Water Resources Board annual report.
§82-1085.10. Procedures and appeals.
§82-1085.11. Compilation, indexing and publishing of data.
§82-1085.12. Executive Director - Qualifications - Powers and duties.
§82-1085.12a. Executive Director of the Oklahoma Water Resources Board; absence or vacancy.
§82-1085.14. Continuing study of water laws - Recommendations and proposals.
§82-1085.17. State policy - Purpose.
§82-1085.18. Commission created - Status - Membership - Expenses.
§82-1085.19. Meetings - Quorum - Record of proceedings.
§82-1085.20. Review of proposed projects or plans - Storage of surplus water.
§82-1085.21. Agreements with federal agencies - Cost of reimbursement.
§82-1085.22. Sale, transfer or lease of storage facilities.
§82-1085.23. Water Conservation Storage Fund - Investment certificates.
§82-1085.24. Purchase of certificates by State Treasurer.
§82-1085.25. Examination of proceedings by Attorney General - Incontestability.
§82-1085.26. Execution of certificates and contracts - Audits.
§82-1085.28. Contracts with Secretary of Agriculture for repayment of water storage costs.
§82-1085.29. Federal Clean Water Act Program - Official state agency.
§82-1085.30. See the following versions:
§82-1085.30a. Water standards.
§82-1085.30v1. Classification of water uses - Oklahoma Water Quality Standards.
§82-1085.30v2. Classification of water uses - Oklahoma Water Quality Standards.
§82-1085.33. Water Resources Fund.
§82-1085.35. Investment certificates - Purchase - Sale.
§82-1085.37. Certification of investment certificate proceedings and sale.
§82-1085.38. Assumption of obligations of Water Conservation Storage Commission.
§82-1085.41. Investment certificates - Security and collateral.
§82-1085.42. Judical review - Jurisdiction - Notice and hearing.
§82-1085.43. Application of subsection 1085.33 to 1085.42.
§82-1085.45. Compliance with Central Purchasing act.
§82-1085.47. Investment certificates - Issuance - Consideration of needs of certain entities.
§82-1085.48. Contingent effectiveness of Section 1085.44.
§82-1085.49. Investment certificates - Acquisition by brokers or dealers.
§82-1085.50. Additional powers and duties of the Oklahoma Water Resources Board.
§82-1085.51. Legislative intent.
§82-1085.53. Creation of account - Composition - Purpose - Investment.
§82-1085.55. Powers and duties of Board - Cost-effective analyses.
§82-1085.56. Rules - Minimum requirements.
§82-1085.57. Management of funds - Investment certificates.
§82-1085.59. Investment certificates - Review and approval of issuance.
§82-1085.61. Default - Collection actions by Attorney General.
§82-1085.62. Establishment of criteria for determination of interest rates on loans - Annual report.
§82-1085.63. Intended use plan - Annual report.
§82-1085.65. Loan applications for nonpoint source management programs.
§82-1085.73. Creation - Monies and other sums - Investments.
§82-1085.74. Authorized uses of funds in account.
§82-1085.75. Powers and duties of Department.
§82-1085.76. Eligibility and priority of entities for drinking water treatment projects - Rules.
§82-1085.77. Powers and duties of Board.
§82-1085.79. Application of Oklahoma Bond Oversight and Reform Act.
§82-1085.81. Default in payments.
§82-1085.82. Joint operating agreement between Department and Board.
§82-1085.83. Annual intended use plan and biennial report.
§82-1085.84A. Drinking Water Treatment Loan Administrative Fund.
§82-1085.91. Legislative intent.
§82-1085.93. Flood Hazard Mitigation Account – Source, use and investment of monies.
§82-1085.94. Powers and duties of Water Resources Board.
§82-1085.96. Use of monies for security and collateral for investment certificates.
§82-1086.1. Policy of state as to use of surplus and excess water - State water plan.
§82-1086.2. Powers of Oklahoma Water Resources Board.
§82-1086.3. Transaction of certain business for profit by members prohibited.
§82-1086.5. Existing rights unimpaired.
§82-1086.6. Grand River Dam Authority - Exemption.
§82-1087.4. Continued conduct of research and development activities.
§82-1087.7. Necessity for licenses and permits.
§82-1087.9. Issuance of licenses.
§82-1087.10. Issuance of permits.
§82-1087.11. Separate permits - Notice of intention.
§82-1087.12. Contents of notice of intention.
§82-1087.13. Publication of notice of intention.
§82-1087.14. Proof of financial responsibility.
§82-1087.16. Records and reports.
§82-1087.17. Monitoring by United States Government.
§82-1087.18. Revocation or suspension of licenses or permits - Modification of permits.
§82-1087.19. Certain liabilities not imposed or rights affected.
§82-1088.11. Water for 2060 Act.
§82-1088.14. Water for 2060 Advisory Council.
§82-1105. Area of jurisdiction.
§82-1105.1. Regulation of vehicles within area of jurisdiction - Rules - Enforcement.
§82-1106. Port authority - Powers.
§82-1107. Plan for future development, construction and improvement.
§82-1108. Modification, amendment or extension of plan.
§82-1109. Conclusiveness and validity of plan.
§82-1110. Participation of private enterprise.
§82-1113. Budget - Disposition of rents and charges.
§82-1114. Bond of secretary - Deposit of funds - Disbursements.
§82-1121. Authorization for port authority to borrow money and issue bonds.
§82-1122. Terms, maturities, form, etc. of bonds.
§82-1123. Bonds issued pursuant to loan or purchase agreement with United States Government.
§82-1126. Bonds as special obligation of port authority concerned.
§82-1127. Powers of board of directors in connection with payment of principal and interest.
§82-1128. Agreements or contracts with United States.
§82-1129. Segregation and use of proceeds from bond sales - Construction contracts.
§82-1130. Approval of bonds by Attorney General - Incontestablility.
§82-1131. Lawful securities for investments.
§82-1132. Interim notes and conditions of issue.
§82-1133. Public bids for bonds sold.
§82-1134. Trustees - Oath of office - Fidelity bond.
§82-1135. Meetings and records of authority open to public.
§82-1136. Limitation on liability of trustee or beneficiary.
§82-1141. McClellan-Kerr Arkansas River Navigation System Infrastructure Revolving Fund.
§82-1267. Purpose of district - Activities.
§82-1268. Interlocal agreements.
§82-1273. Right of aggrieved persons to petition district court.
§82-1274. Exemption from taxes and assessments.
§82-1275. Rates and charges - Disposition of revenues.
§82-1276. Annexation of additional territory.
§82-1277. Annual written report.
§82-1278. Dissolution of district.
§82-1281. Conflict of interest.
§82-1283. Contracts and agreement for purchase of district services or products.
§82-1284. Issuance and sale of bond obligations.
§82-1285. County sales tax revenues - Application to facilities.
§82-1286. Annual audit, report and meeting.
§82-1287. Applicable statutory provisions.
§82-1288. Exemption from Corporation Commission jurisdiction.
§82-1324.3. Purpose of districts - Organization.
§82-1324.4. Petition for incorporation of petition - Contents.
§82-1324.5. Notice of filing and pendency of petition - Public hearing - Notice of hearing.
§82-1324.6. Duties of board of commissioners at hearing - Declaration of incorporation.
§82-1324.7. Board of directors - Bylaws.
§82-1324.8. Filing of water purchase contracts.
§82-1324.10. Powers of district.
§82-1324.13. Annexation of additional territory - Petition.
§82-1324.14. Notice of filing of annexation petition.
§82-1324.15. Hearing on annexation petition.
§82-1324.16. Term of office - Annual meeting - Elections - Training workshops - Nepotism.
§82-1324.19. Dissolution of district prior to acquisition of assets.
§82-1324.20. Dissolution of district - Disposition of facilities and property.
§82-1324.21. Release of lands from district - Petition - Notice.
§82-1324.22. Exemption from taxes and assessments.
§82-1324.23. Exemption from jurisdiction and control of Corporation Commission.
§82-1324.24. Validating provisions.
§82-1324.25. Annexation of additional territory - Petition.
§82-1324.26. Enlargement of purposes and powers - Procedure.
§82-1324.31. Organization of district.
§82-1324.33. Dissolution of corporation - Transfer of assets, property, obligations and benefits.
§82-1324.34. Order constituting rural water districts.
§82-1324.35. Continuation of certain services.
§82-1324.44. Board approval of acquisition - Conditions for disapproval - Public hearing.
§82-1324.45. Notice of public hearing - Payment of expenses - Security.
§82-1324.48. Power of Board - Expenses of analysis or investigation - Payment.
§82-1324.49. Authority to enjoin violations and enforce compliance.
§82-1324.50. Willful and knowing violations - Penalties.
§82-1401. Approval of compact - Text.
§82-1421. Approval of compact - Text.
§82-1422. Amendment - Ratification.
§82-1431. Approval and ratification - Text of compact.
§82-1501-205.1. Definitions - State Geographic Information Council.
§82-1501-205.2. Geographic Information Revolving Fund.
§82-1501-801. Liberal interpretation.
§82-1501-802. Act not to limit authority of other agencies.
§82-1501-803. Effect of headings.
§82-1501-901. Salary increases.
§82-1604. County and municipal floodplain boards – Floodplain management.
§82-1605. County, municipal and state floodplain board - Composition - Term - Compensation.
§82-1607. Floodplain definitions and one-hundred-year flood elevations to be submitted.
§82-1608. Floodplain management regulations - Requirements - Contents.
§82-1609. Cooperative agreements for delineation of floodplains and adoption of regulations.
§82-1610. Promulgation of floodplain management rules - Procedure.
§82-1611. Redefining floodplain upon completion of flood control protective work.
§82-1612. Construction or development in floodplain area prohibited - Exceptions.
§82-1613. Existing prior use may continue - Conditions.
§82-1618. Application of act - Accreditation of administrators.
§82-1620. Floodplain administrators.
§82-1620.1. Accreditation standards for floodplain administrators.
§82-1623. Comprehensive state flood plan.
§82-1624. State Flood Resiliency Revolving Fund.
§82-1630. Assessment on property within district - Exemptions.
§82-1801.2. Weather Modification Division – Director - Powers.