Okla. Stat. tit. 11, § 11-37-227: Delinquent installments - Certification to county

treasurer - Collection of taxes and penalties.

The municipal clerk, promptly after the date of maturity of any

installment and interest and no earlier than the first day of July

and no later than the tenth day of July in each year, shall certify

the installment and interest then due to the county treasurer of the

county in which the assessed property is located. Once certified to

the county treasurer, payment may only be made to the county

treasurer except as otherwise provided for in this section. At the

time of collection the county treasurer shall collect a fee of Five

Dollars ($5.00) for each parcel of property and such fee shall be

deposited to the general fund of the county. The county treasurer

shall place the installment and interest upon the November

delinquent tax list of the same year which is prepared by the county

treasurer, and collect the installment and interest as other

delinquent taxes are collected. Provided, that no such

certification shall be made to the county treasurer unless the city

or town clerk shall have sent notice of the nature and amount of the

assessment by restricted delivery mail on or before June 1 of said

year to the last-known address of the owner of the assessed

property. The county treasurer shall collect the installments of

assessment, together with interest and penalty, as certified to him

by the municipal clerk, but any taxpayer shall have a right to pay

his ad valorem taxes to the county treasurer regardless of the

delinquency of such assessments. Within thirty (30) days from the

receipt of a delinquent assessment, interest and penalty, as

collected by the county treasurer, the same shall be paid by the

county treasurer to the municipal treasurer for disbursement in

accordance with the provisions of Section 37-226 of this title. All

payments to the municipal treasurer on account of such assessments

shall be certified by him to the municipal clerk for crediting on

the Assessment Record.