Okla. Stat. tit. 11, § 11-41-105: Certificate as to payment of taxes required before plat

is recorded.

A. No plat or map may be accepted for record or be recorded by

the county clerk unless it bears the certificate of the county

treasurer of the county in which the tract or parcel of land is

located, certifying that:

1. All taxes for all previous years, which taxes have been

levied against the tract or parcel of land involving the plat,

including improvements thereon, have been paid; and

2. All taxes for the year during which the plat or map is

offered for record, which taxes shall be levied against the land to

be platted, excluding improvements thereon, have been paid;

provided, if the plat to be certified is a replat, or a plat within

a plat, the requirement set forth herein shall only apply to the

extent that the boundaries of the tracts or parcels of land which

are the subject of the replat or plat vary from the original plat.

B. The county assessor of the county in which the land to be

platted is located shall determine the taxes due for the year during

which the plat is offered for record based on the assessed value of

the land to be platted, excluding all improvements thereon; shall

place the tax so determined on the tax rolls for that year; and

shall notify the county treasurer of such taxes due. In the event

the taxes due have not been determined by the county assessor as

required in this section or the county treasurer has not been

notified of the taxes due on the land to be platted, excluding all

improvements thereon, then the owner of the property to be platted,

whether in whole or in part, or his agent submitting the plat for

record, shall make a security deposit in cash with the county

treasurer or a bond executed by a bonding company authorized to do

business in the State of Oklahoma. The security deposit or bond

shall be in an amount equal to:

1. The sum charged upon the last tax rolls in the office of the

county treasurer against the tract or parcel of land involving the

plat, whether in whole or in part, excluding all improvements

thereon; and

2. Twenty-five percent (25%) of the sum of such taxes as

assurance against increase of tax charges for the taxable year in

which the plat is offered.

The security deposit or bond shall be held by the county treasurer

until the tax rolls for the county have been made up for the taxable

year and the tax charge against the tract, excluding all

improvements thereon, has become fixed. Upon the payment of all the

tax so charged, or applied thereto out of the cash deposit, the

remainder of the deposit shall be refunded or the bond released.