Okla. Stat. tit. 69, § 69-1326: Collection of assessments

(a) The assessments provided for and levied under the provisions

of this article shall be payable in cash as the several installments

become due, together with the interest thereon, to the clerk of such

city or the county treasurer, as appropriate, who shall give proper

receipts for such payments and credit the same upon the "limited

access assessment record."

(b) The city clerk shall be required to execute a good and

sufficient bond, with sureties, in an amount to be approved by the

governing body, payable to the city, conditioned for the faithful

performance of the duties enjoined upon him by this article as

collector of the assessments.

(c) It shall be the duty of the city clerk to keep an accurate

account of all such collections made by him and to pay to the city

treasurer daily the amounts of the assessments collected by him. The

amounts so collected and paid to the city treasurer shall constitute

a separate special fund to be used and applied to the payment of

such bonds and the interest thereon, as herein provided.

(d) It shall be the duty of the city clerk promptly after the

date of maturity of such installment or interest and on or before

the fifteenth day of September in each year to certify the

installment and interest then due to the county treasurer of the

county in which the city is located. All installments, together

with interest, so certified to the county treasurer and all

installments, together with interest, of all assessments levied by

the board of county commissioners shall be by the county treasurer

placed upon the November delinquent tax list of the same year

prepared by the treasurer of such county, and collected as other

delinquent taxes are collected.

(e) It shall be the duty of the county treasurer to collect such

installments of assessment, together with interest and penalty, as

herein provided, but any taxpayer shall have the right to pay his ad

valorem taxes to the county treasurer regardless of the delinquency

of such assessments; and within thirty (30) days from the receipt of

such delinquent assessments, interest and penalty, so certified to

the city and so collected by the county treasurer, the same shall be

paid by the county treasurer to the city treasurer for disbursement

in accordance with the provisions of this article. Upon the receipt

of installments, together with interest or penalty, or both, of

those assessments levied by the board of county commissioners the

county treasurer shall retain the same in a special fund for

disbursement in accordance with the provisions of this article.