{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-1247","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-1247","heading":"Payment of assessments - Interest - Levy of assessment -","body":"Assessment resolution - Liens.\n\nAssessments in conformity to the appraisement and apportionment,\n\nas corrected and confirmed by the board of county commissioners,\n\nshall be payable in ten equal annual installments. The assessments\n\nshall bear interest at the rate of not more than thirteen percent\n\n(13%) per annum until paid, payable in each year at such time as the\n\ninstallments are made payable. The board of county commissioners of\n\nsaid county shall levy assessments by resolution in accordance with\n\nsaid appraisement and apportionment, as confirmed, against the\n\nrecord title holders of lots and tracts of land liable for said\n\nassessments. The resolution shall provide that the record title\n\nholders of the assessed property shall have the privilege of paying\n\nthe amounts of their respective assessments without interest within\n\nthirty (30) days from the date of the publication of such\n\nresolution. The special assessments and each installment of such\n\nassessments and the interest on such assessments are hereby declared\n\nto be a lien against the lots and tracts of land assessed from the\n\ndate of the publication of the resolution levying the same. Said\n\nlien shall be coequal with the lien of other taxes and prior and\n\nsuperior to all other liens against such lots or tracts of land.\n\nThe lien shall continue for unpaid installments and interest until\n\nsuch assessments and interest thereon shall be fully paid.\n\nUnmatured installments shall not be deemed to be within the terms of\n\nany general covenant of warranty.","path":["OK Code","Title 19"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os19.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"64de9c291e2145a8c4ca7ba6f316f754e4ceaf8fa665ad47db0c495df5f7d530","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-1246","next":"us-ok/okla.-stat.-tit.-19-19-1248"},"notice":"GroundRules: Original legal text. Not legal advice."}