{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-765","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-765","heading":"Proclamation - Publication and posting - Persons holding","body":"tax receipts - Duty.\n\nIn all such cases where the tax rolls and the records of the\n\ncounty treasurer's office, pertaining to the taxes on any of the\n\nproperty in the county, have been destroyed as aforesaid, the board\n\nof county commissioners shall have power and authority to order and\n\ndirect, by proclamation in some weekly newspaper for three\n\nsuccessive issues and by posting one copy of said resolution and\n\nproclamation on the front door of each and every school house in\n\nsaid county, that all persons holding tax receipts for three (3)\n\nyears immediately prior to the first publication of said\n\nproclamation, for the past three (3) years, shall be required to\n\npresent the same to the county treasurer, that he may give proper\n\ncredit for the taxes against said property, and upon a failure of\n\nany person so to present said tax receipts within ninety (90) days\n\nafter publication and posting of such resolution or proclamation the\n\npresumption shall be that the taxes for such year or years have not\n\nbeen paid, and if such delinquent taxpayer shall fail within six (6)\n\nmonths to make satisfactory proof to the board of county\n\ncommissioners that the taxes on such property have been paid, then\n\nit shall be conclusively presumed that the taxes on such property\n\nhave not been paid prior to the time the records thereof were\n\ndestroyed.","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":"412b67f9b92d0bdb4099400797c834522eede2dbff2ec669750f8e3c6175b7a1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-764","next":"us-ok/okla.-stat.-tit.-19-19-766"},"notice":"GroundRules: Original legal text. Not legal advice."}