{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-41-105","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-41-105","heading":"Certificate as to payment of taxes required before plat","body":"is recorded.\n\nA. No plat or map may be accepted for record or be recorded by\n\nthe county clerk unless it bears the certificate of the county\n\ntreasurer of the county in which the tract or parcel of land is\n\nlocated, certifying that:\n\n1. All taxes for all previous years, which taxes have been\n\nlevied against the tract or parcel of land involving the plat,\n\nincluding improvements thereon, have been paid; and\n\n2. All taxes for the year during which the plat or map is\n\noffered for record, which taxes shall be levied against the land to\n\nbe platted, excluding improvements thereon, have been paid;\n\nprovided, if the plat to be certified is a replat, or a plat within\n\na plat, the requirement set forth herein shall only apply to the\n\nextent that the boundaries of the tracts or parcels of land which\n\nare the subject of the replat or plat vary from the original plat.\n\nB. The county assessor of the county in which the land to be\n\nplatted is located shall determine the taxes due for the year during\n\nwhich the plat is offered for record based on the assessed value of\n\nthe land to be platted, excluding all improvements thereon; shall\n\nplace the tax so determined on the tax rolls for that year; and\n\nshall notify the county treasurer of such taxes due. In the event\n\nthe taxes due have not been determined by the county assessor as\n\nrequired in this section or the county treasurer has not been\n\nnotified of the taxes due on the land to be platted, excluding all\n\nimprovements thereon, then the owner of the property to be platted,\n\nwhether in whole or in part, or his agent submitting the plat for\n\nrecord, shall make a security deposit in cash with the county\n\ntreasurer or a bond executed by a bonding company authorized to do\n\nbusiness in the State of Oklahoma. The security deposit or bond\n\nshall be in an amount equal to:\n\n1. The sum charged upon the last tax rolls in the office of the\n\ncounty treasurer against the tract or parcel of land involving the\n\nplat, whether in whole or in part, excluding all improvements\n\nthereon; and\n\n2. Twenty-five percent (25%) of the sum of such taxes as\n\nassurance against increase of tax charges for the taxable year in\n\nwhich the plat is offered.\n\nThe security deposit or bond shall be held by the county treasurer\n\nuntil the tax rolls for the county have been made up for the taxable\n\nyear and the tax charge against the tract, excluding all\n\nimprovements thereon, has become fixed. Upon the payment of all the\n\ntax so charged, or applied thereto out of the cash deposit, the\n\nremainder of the deposit shall be refunded or the bond released.","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":"638633fed795454064d7fd3179d15a9d5ed4cec5be3210ce934a77d99d6b548a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-41-104","next":"us-ok/okla.-stat.-tit.-11-11-41-106"},"notice":"GroundRules: Original legal text. Not legal advice."}