{"data":{"id":"us-ok/okla.-stat.-tit.-19-19-901.20","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 19, § 19-901.20","heading":"Collection of assessments","body":"Upon direction of the board, the clerk must compute and enter in\n\nrespective columns of the assessment book the respective sums in\n\ndollars and cents in each fund to be paid on each piece of property\n\ntherein enumerated and the clerk shall, no later than twenty (20)\n\ndays after the valuations of the county have been certified by the\n\nState Board of Equalization, certify to the county treasurer in\n\nwhich such district is located the amount of assessment in each fund\n\nlevied upon each tract by said board and the said county treasurer\n\nshall enter the amount of each in separate columns of the tax list\n\nof his county and the said assessments shall be collected by the\n\ncounty treasurer at the same time and in the same manner as all\n\nother taxes are collected in this state. If any such assessment\n\nbecomes delinquent, then it shall draw interest as a penalty after\n\ndelinquency at the rate of eighteen percent (18%) per annum. All\n\nsuch assessments and penalties collected or received by the county\n\ntreasurer shall be paid by him to the treasurer of the district.\n\nIf any assessment shall remain unpaid for six (6) months after\n\nthe same is due, the board of directors of the district may\n\ninstitute an action in the district court to foreclose the lien of\n\nsuch assessment and penalty and for a reasonable attorney's fees.\n\nAll or any portion of the delinquent properties may be joined in one\n\naction. The summons shall be issued upon such petition as in other\n\ncivil action and the cause tried by the district court. Judgment\n\nshall be entered for the amount of such unpaid assessment and\n\npenalty, and reasonable attorney fees, which judgment shall bear\n\ninterest at the rate of six percent (6%) per annum. In the event\n\nthat said judgment together with interest and costs and attorney\n\nfees is not paid within thirty (30) days from its date an order of\n\nsale shall issue by the clerk of said court directing the sheriff of\n\nsaid county to sell said real estate in manner and form as in case\n\nof the foreclosure of mortgages on real estate, without\n\nappraisement. Such sale shall be subject to existing taxes and\n\nspecial assessments. In the event that the board of directors of\n\nthe district does not institute action to foreclose such delinquent\n\nassessment within one (1) year from the date the same is due, the\n\nholder of any bond or coupon issued under the provisions of this act\n\nmay institute an action for and on the behalf of the district to\n\nforeclose the lien of such assessment and penalty. All such actions\n\nto foreclose shall be commenced within three (3) years from the\n\nmaturity of the said assessment.","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":"88739e3e891c0a9773bfde4a0fbe667389b139dea8ca2001dd8612ffc10381bb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-19-19-901.2","next":"us-ok/okla.-stat.-tit.-19-19-901.21"},"notice":"GroundRules: Original legal text. Not legal advice."}