Manufacturing establishments and public utilities -

11 O.S. § 17-112, under Title 11 — Cities and Towns.

11 O.S. § 17-112

Exemption from municipal taxation. Any municipality may, by a majority vote of the registered voters of the municipality voting on the question, exempt from municipal taxation for a period not to exceed five (5) years new manufacturing establishments and public utilities locating in the municipality. Laws 1977, c. 256, § 17-112, eff. July 1, 1978.