Okla. Stat. tit. 19, § 19-251: Accounts with county treasurer

The county clerk in keeping the accounts of his county with the

county treasurer, shall charge the county treasurer as follows:

With the amount of taxes levied and assessed by the state and

county, and each city, town, township, school district, or any other

special tax levied for any purpose in his county in each year, and

the same shall be kept in separate accounts; with the amount of any

sinking funds in separate accounts, with the amount of money and

with the amount of state, county, township, school, road, and city

warrants, or orders, or other evidences of indebtedness which the

county treasurer may be authorized by law to receive from his

predecessor in office; with the amount of taxes on each tax roll

made out, and delivered to him during his term of office; with the

amount of the additional assessments made after the tax roll is made

out and delivered to the county treasurer; with the amount of

penalty added to the taxes after the first day of February of each

year; with the amount of redemption money on land and town lots sold

to the county for delinquent taxes when the same are redeemed; with

the amount of the state school fund received from the State

Treasurer; with the amount received from the sale of property

belonging to the county; with the amount received from the sales of

estrays; with the amount received as fines and forfeitures; with the

amount received from groceries or other licenses. And upon

presentation of proper vouchers, he shall credit him as follows:

With the amount of all county, city, town, township, school district

or other tax, which has been paid over to the proper authority and

receipted for; with the amount of county orders received by the

county treasurers and returned to the county board and canceled;

with the amount paid to the State Treasurer, and township trustees,

city treasurers, or other officers entitled by law to receive the

same; with the amount of delinquent taxes and the penalty thereon;

on lands and town lots bid off for the county, which said taxes have

been transferred from the tax roll to the book of tax sales; with

the amount of double or erroneous assessments of property, except

the assessments on lands and town lots which have been sold or

entered on the book of tax sales for delinquent taxes; with the

amount of percentage fees allowed by law to the county treasurer for

collecting taxes; with the amount of money and the amount of

warrants or orders, or other evidence of indebtedness, which the

county treasurer is allowed by law to receive for taxes or which he

pays over to his successor in office; with the amount of taxes

uncollected on the tax roll delivered over to his successor in

office.