{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-39-111","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-39-111","heading":"Filing of objections to assessment - Waiver of","body":"objection - Hearings - Levy of assessment - Ordinance.\n\nA. Not later than three (3) days before the date of the hearing\n\non the assessment roll, any owner of a tract or parcel of land which\n\nis listed on the assessment roll may file his specific objections to\n\nthe amount of the assessment in writing with the city clerk. Unless\n\npresented as required in this subsection, any objection is deemed\n\nwaived as to the regularity, validity and correctness of:\n\n1. The proceedings;\n\n2. The assessment roll;\n\n3. Each assessment contained on the assessment roll; or\n\n4. The amount of the assessment levied against each tract or\n\nparcel of land.\n\nB. At the hearing, the governing body shall hear all objections\n\nwhich have been filed as provided in this section and may recess the\n\nhearing from time to time and, by resolution, revise, correct,\n\nconfirm or set aside any assessment and order another assessment be\n\nmade de novo.\n\nC. The governing body by ordinance shall by reference to such\n\nassessment roll, or assessment roll as modified, if modified, and as\n\nconfirmed by resolution, levy the assessments contained in the\n\nassessment roll. The decision, resolution and ordinance of the\n\ngoverning body shall be:\n\n1. A final determination of the regularity, validity and\n\ncorrectness of the proceedings, the assessment roll, each assessment\n\ncontained on the assessment roll, the amount of the assessment\n\nlevied against each tract or parcel of land; and\n\n2. Conclusive upon the owners of the tract or parcel of land\n\nassessed.\n\nD. Within fifteen (15) days after the publication or posting of\n\nthe ordinance, any owner who has filed an objection as provided in\n\nthis section may commence an action in district court to correct or\n\nset aside the determination of the governing body. After the lapse\n\nof fifteen (15) days after the publication or posting of the\n\nordinance, all actions, which include the defense of confiscation or\n\nattack the regularity, validity and correctness of the proceedings,\n\nthe assessment roll, each assessment contained on the assessment\n\nroll, and the amount of the assessment levied against each tract or\n\nparcel of land, are perpetually barred.","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":"10481dbc97cf6ad4dd74c48f0d7d8701734fc709057e698faaeefae24dc33a6a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-39-110","next":"us-ok/okla.-stat.-tit.-11-11-39-112"},"notice":"GroundRules: Original legal text. Not legal advice."}