{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-251","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-251","heading":"Accounts with county treasurer","body":"The county clerk in keeping the accounts of his county with the\n\ncounty treasurer, shall charge the county treasurer as follows:\n\nWith the amount of taxes levied and assessed by the state and\n\ncounty, and each city, town, township, school district, or any other\n\nspecial tax levied for any purpose in his county in each year, and\n\nthe same shall be kept in separate accounts; with the amount of any\n\nsinking funds in separate accounts, with the amount of money and\n\nwith the amount of state, county, township, school, road, and city\n\nwarrants, or orders, or other evidences of indebtedness which the\n\ncounty treasurer may be authorized by law to receive from his\n\npredecessor in office; with the amount of taxes on each tax roll\n\nmade out, and delivered to him during his term of office; with the\n\namount of the additional assessments made after the tax roll is made\n\nout and delivered to the county treasurer; with the amount of\n\npenalty added to the taxes after the first day of February of each\n\nyear; with the amount of redemption money on land and town lots sold\n\nto the county for delinquent taxes when the same are redeemed; with\n\nthe amount of the state school fund received from the State\n\nTreasurer; with the amount received from the sale of property\n\nbelonging to the county; with the amount received from the sales of\n\nestrays; with the amount received as fines and forfeitures; with the\n\namount received from groceries or other licenses. And upon\n\npresentation of proper vouchers, he shall credit him as follows:\n\nWith the amount of all county, city, town, township, school district\n\nor other tax, which has been paid over to the proper authority and\n\nreceipted for; with the amount of county orders received by the\n\ncounty treasurers and returned to the county board and canceled;\n\nwith the amount paid to the State Treasurer, and township trustees,\n\ncity treasurers, or other officers entitled by law to receive the\n\nsame; with the amount of delinquent taxes and the penalty thereon;\n\non lands and town lots bid off for the county, which said taxes have\n\nbeen transferred from the tax roll to the book of tax sales; with\n\nthe amount of double or erroneous assessments of property, except\n\nthe assessments on lands and town lots which have been sold or\n\nentered on the book of tax sales for delinquent taxes; with the\n\namount of percentage fees allowed by law to the county treasurer for\n\ncollecting taxes; with the amount of money and the amount of\n\nwarrants or orders, or other evidence of indebtedness, which the\n\ncounty treasurer is allowed by law to receive for taxes or which he\n\npays over to his successor in office; with the amount of taxes\n\nuncollected on the tax roll delivered over to his successor in\n\noffice.","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":"785dac4c95a0aba7b51acac78f18534eee5e0740e63881bcc7d6a67f460e92eb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-250","next":"us-ok/okla.-stat.-tit.-19-19-252"},"notice":"GroundRules: Original legal text. Not legal advice."}