Okla. Stat. tit. 68, § 68-1909: Property in more than one county - Apportionment

When property is in more than one county, or when the real

property covered by a mortgage is assessed in more than one county,

it shall be the duty of the county treasurer of the county where

said mortgage is offered for taxation to ascertain the assessed

value of the property in each county and to apportion the amount

upon which the tax shall be paid to the county treasurer in each of

the said counties upon the basis of the relative assessments. Where

the mortgage is a first lien upon the real property situate in

another county, it shall be his duty to apportion the amount of the

tax property to be credited to said county by ascertaining the

valuation of each parcel as appears from the last preceding

assessment roll of the county in which such parcel is located, after

deducting therefrom the taxable amount of any prior lien. If,

however, the whole or a part of the property covered by the mortgage

in a county is not assessed in the last preceding assessment roll or

rolls of said county in which it is located, or is assessed as a

part of a larger tract in such a manner that the assessed value

cannot be determined from the assessment rolls or roll, or

improvements have been made upon the property so assessed, the

county treasurer may determine the value of the property covered by

the mortgage and for such purpose may require the mortgagor or

mortgagee to furnish him with proofs as to such facts as he deems

necessary for the purpose of computing such value, and the value so

determined shall be deemed to be the assessed value for the purpose

of such apportionment. When the real property covered by a mortgage

is located partly within the state and partly without the state, it

shall be the duty of the county treasurer to whom said mortgage is

offered for taxation to determine what proportion shall be taxable

under this article by determining the relative value of the

mortgaged property within this state as compared to the total value

of the entire mortgaged property, taking into consideration in so

doing the amount of all prior encumbrances upon such property or any

portion thereof. If a mortgage covering property located partly

within the state and partly without the state is presented for

taxation before such determination has been made, then there may be

presented to the recording officers, with such mortgage, or at the

time when the first advance is made on prior advance mortgage as

provided in Section 1911 of this article, a statement in duplicate

verified by the mortgagor or an officer or a duly authorized agent

or attorney of the mortgagor, specifying the value of the property

covered by the mortgage within the state and the property covered by

the mortgage without the state, stated separately. Such statements

shall be filed with the county treasurer. The tax payable under

this article shall be computed upon such properties of the principal

indebtedness secured by the mortgage or of the sum advanced thereon,

as the case may be, as the value of the mortgaged property within

the state shall bear to the total value of the entire mortgaged

property, as set forth in such statement. In determining the

separate values of the property covered by any such mortgage within

and without the state for the purpose of ascertaining the proportion

of the principal indebtedness secured by the mortgage which is

taxable under this Article, the county treasurer shall consider only

the value of the tangible property covered by each mortgage, taking

into consideration in so doing the amount of all prior encumbrances

thereon. For the purpose of determining such value the county

treasurer may require the mortgagor or mortgagee to furnish him by

affidavit or verified report such information or data as he deems

needed for the purpose, or he may take the testimony of the

nly

the value of the tangible property covered by each mortgage, taking

into consideration in so doing the amount of all prior encumbrances

thereon. For the purpose of determining such value the county

treasurer may require the mortgagor or mortgagee to furnish him by

affidavit or verified report such information or data as he deems

needed for the purpose, or he may take the testimony of the

mortgagor or any other person in relation thereto, and if any person

whose testimony is desired can be found within the state, may

require him by subpoena to attend before him at a specified time and

place for the purpose of testifying in relation to the value of said

property. He may also determine at the same time the proportion of

the tax which shall be paid by the county treasurer who has received

the same to the several county treasurers of the respective counties

in the state in which parts of the mortgaged property are situated.

When such county treasurer shall pay any portion of such tax to the

county treasurer of any other county, he shall at the same time file

in the office of the county clerk of such county a brief description

of the mortgage on which such tax is paid sufficient to identify the

same, together with a statement of the payment of such tax, and the

amount thereof, and the county clerk of such other county shall note

on the margin of the record of such mortgage the fact of such

payment, attested by his signature.