{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-37-227","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-37-227","heading":"Delinquent installments - Certification to county","body":"treasurer - Collection of taxes and penalties.\n\nThe municipal clerk, promptly after the date of maturity of any\n\ninstallment and interest and no earlier than the first day of July\n\nand no later than the tenth day of July in each year, shall certify\n\nthe installment and interest then due to the county treasurer of the\n\ncounty in which the assessed property is located. Once certified to\n\nthe county treasurer, payment may only be made to the county\n\ntreasurer except as otherwise provided for in this section. At the\n\ntime of collection the county treasurer shall collect a fee of Five\n\nDollars ($5.00) for each parcel of property and such fee shall be\n\ndeposited to the general fund of the county. The county treasurer\n\nshall place the installment and interest upon the November\n\ndelinquent tax list of the same year which is prepared by the county\n\ntreasurer, and collect the installment and interest as other\n\ndelinquent taxes are collected. Provided, that no such\n\ncertification shall be made to the county treasurer unless the city\n\nor town clerk shall have sent notice of the nature and amount of the\n\nassessment by restricted delivery mail on or before June 1 of said\n\nyear to the last-known address of the owner of the assessed\n\nproperty. The county treasurer shall collect the installments of\n\nassessment, together with interest and penalty, as certified to him\n\nby the municipal clerk, but any taxpayer shall have a right to pay\n\nhis ad valorem taxes to the county treasurer regardless of the\n\ndelinquency of such assessments. Within thirty (30) days from the\n\nreceipt of a delinquent assessment, interest and penalty, as\n\ncollected by the county treasurer, the same shall be paid by the\n\ncounty treasurer to the municipal treasurer for disbursement in\n\naccordance with the provisions of Section 37-226 of this title. All\n\npayments to the municipal treasurer on account of such assessments\n\nshall be certified by him to the municipal clerk for crediting on\n\nthe Assessment Record.","path":["OK Code","Title 11"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os11.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"3581678eaaa8e37c16ad920939838aa0a9494bf777828cc85c1fbbac4047fbdf","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-37-226","next":"us-ok/okla.-stat.-tit.-11-11-37-228"},"notice":"GroundRules: Original legal text. Not legal advice."}