{"data":{"id":"us-ok/okla.-stat.-tit.-62-62-194","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 62, § 62-194","heading":"State Land Reimbursement Fund - Payment - Apportionment by","body":"county treasurer.\n\nA. There is hereby created in the State Treasury a revolving\n\nfund for the Office of the State Treasurer to be designated the\n\n\"State Land Reimbursement Fund\". The fund shall be a continuing\n\nfund, not subject to fiscal year limitations. Monies apportioned to\n\nthe fund shall be expended as payments to any county of this state\n\nwhich has state-owned land within the county, that if the land were\n\nin private ownership would be classified as agricultural land and on\n\nwhich no state agency is making an in lieu of ad valorem payment.\n\nProvided, no land shall be eligible for reimbursement under the\n\nprovisions of this section which receives reimbursement for in lieu\n\nof tax payments under the provisions of Section 4-132 of Title 29 of\n\nthe Oklahoma Statutes.\n\nB. Each county shall receive a portion of the fund equal to the\n\npercentage of the eligible state-owned land in each county as\n\ndetermined from reports compiled by the county assessor of each\n\ncounty listing the location and number of acres of such property in\n\neach county. The reports shall be filed with the Office of the\n\nState Treasurer on or before December 31 of each year. Payments\n\nfrom the fund shall be made by the State Treasurer to the county\n\ntreasurers not later than February 1 of each year. The county\n\ntreasurer shall apportion the monies in the manner ad valorem taxes\n\nare apportioned in the county.","path":["OK Code","Title 62"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os62.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"0e3542346a0b7525c6edbe60600c5953846a47e66b79e94e48070c46ba9c15cc","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-62-62-193","next":"us-ok/okla.-stat.-tit.-62-62-195"},"notice":"GroundRules: Original legal text. Not legal advice."}