Opinion No. (1989)

Dear Representative Easley,

¶ 0 The Attorney General has received your letter asking for an official opinion addressing, in effect, the following questions:

1. Does 68 O.S. 1101.1 (1988) govern the determination ofproperty exempt for ad valorem taxation in accordance with itsprovisions? 2. Does the fact that the statute was codified under thePetroleum Excise Tax section, rather than the Gross ProductionTax section, have any effect on its validity? 3. Does the existence of an apparent typographical error inthe heading bear upon the statute's effectiveness?

¶ 1 Title 68 O.S. 1101.1 (1988) was…