{"data":{"id":"us-ok/okla.-stat.-tit.-62-62-34.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 62, § 62-34.1","heading":"Tax accounts with counties – Certification of information","body":"by State Board of Equalization – Reports by county clerks – Power\n\nand authority of State Auditor and Inspector.\n\nA. The official tax accounts with the several counties of the\n\nstate shall be kept by the State Auditor and Inspector, which said\n\naccounts shall exhibit the true amount of each class and year's\n\ntaxes charged to each of the several counties, together with the\n\namounts received from each county, and the balance due therefrom;\n\nprovided, that all taxes of each of the several counties that shall\n\nbe delinquent for four (4) or more years may be consolidated by\n\nclasses into one account.\n\nB. As a means of accurately establishing the ad valorem tax\n\naccounts herein provided for, it is hereby made the duty of the\n\nState Board of Equalization to certify annually to the State Auditor\n\nand Inspector, within five (5) days after the same shall have been\n\nascertained by such Board for the year, the state equalized value of\n\nall property assessed ad valorem in each of the counties of the\n\nstate, the rate of levy for the year, together with the amount of ad\n\nvalorem taxes assessed against the property in each of the several\n\ncounties of the state for the year.\n\nC. For the purpose of maintaining an accurate check and balance\n\non the accounts between the state and the several counties, it shall\n\nbe the duty of the county clerk of each county to make and file with\n\nthe State Auditor and Inspector on or before the third Monday\n\nfollowing the close of the semiannual periods ending June 30th, and\n\nDecember 31st, of each year, a certified report and statement in\n\nwriting showing by years and by classes the amount of all taxes due\n\nthe state, or its fund or funds under its management at close of\n\nsuch periods, together with the dates and amounts of all payments\n\ninto the State Treasury during such periods, which said statement\n\nwhen so filed with the State Auditor and Inspector shall become a\n\npermanent and official record.\n\nD. It shall be the duty of the State Auditor and Inspector, and\n\nthe State Auditor and Inspector is hereby given full power and\n\nauthority to reconcile and adjust all tax accounts with the several\n\ncounties and to require a proper accounting for all revenue laid and\n\nlevied, or required to be laid and levied, against all properties\n\nand subjects selected for taxation by the state in the respective\n\ncounties, together with the amount thereof collected for or on\n\nbehalf of the state by any county or any officer thereof.","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":"bbd94b2b1e257bd2948ea979fac293d9b8f9fb9ffad8d52abfb415c97cc314ac","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-62-62-34","next":"us-ok/okla.-stat.-tit.-62-62-34.10"},"notice":"GroundRules: Original legal text. Not legal advice."}