{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-901.19","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-901.19","heading":"Levy of assessments","body":"A. Each year the board shall levy an assessment sufficient to\n\nraise the annual interest on the outstanding bonds or other\n\nevidences of indebtedness, and, in addition thereto, an amount equal\n\nto the amount of the bonds to be retired in said year or the\n\ninstallment of principal to be amortized during said year.\n\nB. 1. Except as otherwise provided by this subsection, the\n\nboard shall also levy an annual assessment sufficient to care for\n\nthe cost of operation of the district and the maintenance of the\n\nfire department and its equipment, and for payment of salaries of\n\nthe officers and employees of the district, provided, that no such\n\nannual assessment for operation, maintenance, and salaries shall\n\nexceed seven (7) mills on the dollar of assessed value of the\n\nproperty in the district.\n\n2. The board may levy an assessment over seven (7) mills but\n\nnot to exceed ten (10) mills upon approval for such at an election\n\nheld at such time and in such manner as provided by Section 901.5 of\n\nthis title for election of board members.\n\n3. If a county approves an exemption of household goods of the\n\nheads of families and livestock employed in support of the family\n\npursuant to the provisions of subsection (b) of Section 6 of Article\n\nX of the Oklahoma Constitution, the millage rate of any levy\n\nauthorized by this section for the property located in a fire\n\nprotection district which is in such county shall be adjusted by the\n\nmillage adjustment factor set forth in subsection (b) of Section 8A\n\nof Article X of the Oklahoma Constitution.\n\nC. All assessments levied under the authority of Sections 901.1\n\nthrough 901.50 of this title, shall be a lien against the tract of\n\nland on which they have been levied, until paid, and said lien shall\n\nbe coequal with the lien of ad valorem and other taxes, including\n\nspecial assessments, and prior and superior to all other liens.","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":"5295e2701e3ccc38b4e357e2474515fcc3a5ef24de268209052e35929b81e043","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-901.18","next":"us-ok/okla.-stat.-tit.-19-19-901.2"},"notice":"GroundRules: Original legal text. Not legal advice."}