Opinion No. (1986)

Dear Honorable Kincheloe,

The Attorney General has received your request for an official opinion, asking:

1. "Does Section 11 O.S. 21-109 of Title 11 of the Oklahoma [Statutes] violate Article 5, Section 59 of the Oklahoma Constitution in that it exempts tracts of annexed land in excess of five acres, which are used by persons engaged in farming and ranching, and all farm animals and livestock, and all agricultural implements and machinery and household goods located on the land from municipal taxes unless the municipality furnishes certain services to said tracts and said section does not…