Opinion No.

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…