Okla. Stat. tit. 82, § 82-640: Collection of assessments - Duties of county officers -

Delinquents.

The county treasurer of each county in which lands of the

district lie, shall make daily report to the county clerk of the

county of the sums collected by him, and it shall be the duty of the

county clerk on the first day of each month to issue his warrant

payable to the treasurer of the district for all sums in the hands

of the treasurer of the county, according to his report as

aforesaid. Said county clerk shall, as soon as the county

treasurer's books report the collections through October 31st, each

year, make a report to the treasurer of said district of the sums

collected and of the assessments not collected as returned to him by

the treasurer of the county.

All assessments or taxes provided for in this act, remaining

unpaid after they become due and collectable shall be delinquent and

bear a penalty of one per cent (1%) per month from the date of

delinquency until paid, and be enforceable by tax sale as a part of

the ad valorem tax charge each year.