OK SB1122

Creates a new definition of "broadband service providers" as a subclass of public service corporations, including companies offering fixed or mobile Internet access, Voice over Internet Protocol, or Internet protocol television to end-user consumers

Requires the State Board of Equalization to assess property of broadband service providers at 15% of fair cash value, rather than the standard assessment ratio used for other public service corporations

Amends 68 O.S. 2021, Sections 2808 and 2847 relating to definitions and assessments of railroad, air carrier, and public service corporation property

Maintains existing exclusions for cable television companies and fixed wireless broadband Internet service providers from the definitions of "transmission company" and "public service corporation"

Effective date: January 1, 2027