Okla. Stat. tit. 68, § 68-3014: Tax levies - Duties of county excise board - Duties of

county assessor - Changes and corrections - Delivery to county

treasurer.

A. The county excise board shall meet on the first Monday of

July of each year, or on such earlier date in the year as determined

by the excise board, for the purpose of performing the duties

required of it by law, and shall meet from day to day until all of

the levies shall have been fixed and the appropriations approved.

B. As used in this section, "municipality" or "municipal

subdivision" shall mean a taxing jurisdiction authorized by law to

levy ad valorem taxes.

C. It shall be the duty of said board to certify the levies of

each municipality to the county assessor on the same date that such

levies are fixed; and it shall be the duty of the county assessor to

proceed to extend such levies on his tax rolls immediately upon

receipt of such certificates, without regard to any protest that may

be filed against any levy. It shall further be the duty of the

county assessor to deliver the tax rolls to the county treasurer

when the same shall have been completed, and at the same time, to

file a true and correct abstract of such tax rolls with the county

clerk. The county clerk shall charge the county treasurer with the

amount contained in said abstract. Should there be any correction

or change in the levy of any municipality, after such levy has been

certified by the county excise board to the county assessor,

regardless of whether such change is made by order of the county

excise board or by a court of competent jurisdiction, it shall be

the duty of the county assessor to deliver the tax rolls to the

county treasurer, without regard to such change; and it shall be the

duty of the county treasurer, with the assistance of the county

assessor, to make the necessary corrections on the tax rolls after

the same shall have been delivered to the said county treasurer.

D. The county excise board shall fix the levies and make the

appropriations of each municipality within fifteen (15) days after

the financial statement and estimate of any such municipality is

filed, unless the valuations of the county, and the municipal

subdivisions thereof, have not been certified to it; and, in that

event, said excise board shall have thirty (30) days from the date

of receipt of such valuations. If any such municipality extends

into a county for which the valuations have not been certified, it

shall be the duty of the county excise board to fix the levies and

make appropriations for such municipality based upon the certified

valuation of the other county for the preceding year. Such

municipality shall have thirty (30) days from receipt of the

certified valuations of the other county or counties to request

modification of the appropriations.

E. It shall be the duty of the county assessor in the

preparation of the tax roll to separately list and extend on the

rolls all real property by separately listing all city and town lots

and all other real property in subdivisions of a quarter of a

quarter of a section, or less, if such subdivisions are owned in

less quantity, describing the same in the usual and customary

manner, or by metes and bounds and showing the value of all

buildings and improvements on each separate and distinct piece of

property. The county assessor shall, notwithstanding the filing of

any protest against the levies or budgets or the pendency of any

procedure with reference to the correctness of the assessment of any

property or as to the legality of any levy, complete the tax roll

and abstract thereof, and deliver the same to the county treasurer

and county clerk, respectively, on or before the first day of

October of each year. The county treasurer shall accept the said

rolls and upon the date fixed when taxes shall become due and

any

procedure with reference to the correctness of the assessment of any

property or as to the legality of any levy, complete the tax roll

and abstract thereof, and deliver the same to the county treasurer

and county clerk, respectively, on or before the first day of

October of each year. The county treasurer shall accept the said

rolls and upon the date fixed when taxes shall become due and

payable the county treasurer shall proceed to collect the taxes as

provided by law.