{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-1414","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-1414","heading":"Examination of budgets - Powers and duties of excise","body":"board.\n\nA. The county excise board shall examine the county budgets.\n\nThe excise board may take the following actions on the budgets:\n\n1. For any items or amounts which are not authorized by law or\n\nwhich may be contrary to law, the unlawful amounts or items shall be\n\nstricken and disregarded;\n\n2. Any amount which exceeds the lawful amount authorized by law\n\nshall be reduced to the extent authorized by law;\n\n3. If any items or amounts are mandated by law and not provided\n\nfor the county excise board shall return the budget to the county\n\nbudget board to revise the budget to provide for the mandated items\n\nor amounts. The county budget board shall revise or amend the\n\nbudget as needed and resubmit the budget within fifteen (15) days of\n\nthe return by the excise board;\n\n4. If any portion of the budget of revenues to be derived from\n\nad valorem property tax exceeds the amount of tax which is available\n\nfor appropriation, as finally determined and computed by the county\n\nexcise board, the excise board shall return the budget to the county\n\nbudget board to revise or amend the budget as needed and resubmit\n\nthe budget within fifteen (15) days of the return by the excise\n\nboard;\n\n5. If any reduction or amendment in the budget is required by\n\nthe computations of Section 3017 of Title 68 of the Oklahoma\n\nStatutes, the county excise board shall note these and return the\n\nbudget to the county budget board to revise or amend the budget as\n\nneeded and resubmit the budget within fifteen (15) days from the\n\ndate of the return by the excise board; and\n\n6. If the budget is within the income and revenues lawfully\n\navailable, the excise board shall approve the budget and compute the\n\nlevy required.\n\nB. At the time required by law, the county excise board shall\n\ncompute the appropriations and levy the taxes necessary for the\n\ncounty for the budget year in accordance with this act and Section\n\n3017 of Title 68 of the Oklahoma Statutes.\n\nC. The secretary of the county excise board shall certify the\n\napproved budget to the county budget board, the county treasurer and\n\nthe State Auditor and Inspector. A copy of the budget as adopted\n\nand approved by the excise board shall be filed in the offices of\n\nthe county clerk, the secretary of the county excise board and the\n\nState Auditor and Inspector.","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":"840c6be30666c41a3c998b26c3f065facf74da1d8555b30a9d24b5bf81bc1c71","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-1413","next":"us-ok/okla.-stat.-tit.-19-19-1415"},"notice":"GroundRules: Original legal text. Not legal advice."}