{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1905","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1905","heading":"Supplemental instruments or assignments of mortgages -","body":"Procedure.\n\nIf subsequent to the recording of a mortgage on which all taxes,\n\nif any, accrued under this article have been paid, a supplemental\n\ninstrument or mortgage is recorded for the purpose of correcting or\n\nperfecting any recorded mortgage, or pursuant to some provision or\n\ncovenant therein, or an additional mortgage is recorded imposing the\n\nlien thereof upon property not originally covered by or not\n\ndescribed in such recorded primary mortgage for the purpose of\n\nsecuring the principal indebtedness which is, or under any\n\ncontingency may be, secured by such recorded primary mortgage, or an\n\nassignment of mortgage is recorded, such supplemental instrument or\n\nassignment of mortgage or mortgage shall not be subject to the tax\n\nor fee levied and imposed by Section 1904 of this title unless it\n\ncreates or secures a new or further indebtedness or obligation other\n\nthan the principal indebtedness or obligation secured by or which\n\nunder any contingency may be secured by the recorded primary\n\nmortgage, in which case a tax is levied on such new or further\n\nindebtedness or obligation as heretofore provided in Section 1904 of\n\nthis title, and shall be paid to the county treasurer before the\n\ntime such instrument or additional mortgage is recorded. If, at the\n\ntime of recording such instrument, or additional mortgage, any\n\nexemption is claimed under this section, there shall be filed with\n\nthe county treasurer and preserved in the office of the county\n\ntreasurer a statement under oath of the facts on which such claim\n\nfor exemption is based. The determination of the county treasurer\n\nupon the question of exemption shall be reviewable on appeal to the\n\ndistrict court under the same procedure as appeals from the county\n\ncommissioners to the district court.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"da2ffa9bf80ebd55602b651929e69920b496db62b55d1c9d74ce23630545ac19","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1904","next":"us-ok/okla.-stat.-tit.-68-68-1906"},"notice":"GroundRules: Original legal text. Not legal advice."}