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Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 19, § 19-1247: Payment of assessments - Interest - Levy of assessment -

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  1. OK Code
  2. Title 19

Assessment resolution - Liens.

Assessments in conformity to the appraisement and apportionment,

as corrected and confirmed by the board of county commissioners,

shall be payable in ten equal annual installments. The assessments

shall bear interest at the rate of not more than thirteen percent

(13%) per annum until paid, payable in each year at such time as the

installments are made payable. The board of county commissioners of

said county shall levy assessments by resolution in accordance with

said appraisement and apportionment, as confirmed, against the

record title holders of lots and tracts of land liable for said

assessments. The resolution shall provide that the record title

holders of the assessed property shall have the privilege of paying

the amounts of their respective assessments without interest within

thirty (30) days from the date of the publication of such

resolution. The special assessments and each installment of such

assessments and the interest on such assessments are hereby declared

to be a lien against the lots and tracts of land assessed from the

date of the publication of the resolution levying the same. Said

lien shall be coequal with the lien of other taxes and prior and

superior to all other liens against such lots or tracts of land.

The lien shall continue for unpaid installments and interest until

such assessments and interest thereon shall be fully paid.

Unmatured installments shall not be deemed to be within the terms of

any general covenant of warranty.

Collected 2026-09-14T18:32:36Z. Source file · JSON

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