Okla. Stat. tit. 82, § 82-277.8: Collection of assessments and delinquent assessments -

Reports.

A. If the county treasurer of each county in which lands of the

district are located collects any assessments and delinquent

assessments, the county treasurer shall make monthly reports of the

sums collected. On the first day of each month, the county

treasurer shall issue a warrant payable to the district for all sums

collected. The county treasurer shall make a report to the

district, immediately after October 31 of each year, of the total

sums collected and of the assessments not collected for the

preceding year.

B. If the board collects assessments and delinquent

assessments, the board shall make monthly reports of the sums

collected. The board shall make a report to the district, at the

annual meeting of the electors, of the total sums collected and of

the assessments not collected for the preceding year.