{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1909","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1909","heading":"Property in more than one county - Apportionment","body":"When property is in more than one county, or when the real\n\nproperty covered by a mortgage is assessed in more than one county,\n\nit shall be the duty of the county treasurer of the county where\n\nsaid mortgage is offered for taxation to ascertain the assessed\n\nvalue of the property in each county and to apportion the amount\n\nupon which the tax shall be paid to the county treasurer in each of\n\nthe said counties upon the basis of the relative assessments. Where\n\nthe mortgage is a first lien upon the real property situate in\n\nanother county, it shall be his duty to apportion the amount of the\n\ntax property to be credited to said county by ascertaining the\n\nvaluation of each parcel as appears from the last preceding\n\nassessment roll of the county in which such parcel is located, after\n\ndeducting therefrom the taxable amount of any prior lien. If,\n\nhowever, the whole or a part of the property covered by the mortgage\n\nin a county is not assessed in the last preceding assessment roll or\n\nrolls of said county in which it is located, or is assessed as a\n\npart of a larger tract in such a manner that the assessed value\n\ncannot be determined from the assessment rolls or roll, or\n\nimprovements have been made upon the property so assessed, the\n\ncounty treasurer may determine the value of the property covered by\n\nthe mortgage and for such purpose may require the mortgagor or\n\nmortgagee to furnish him with proofs as to such facts as he deems\n\nnecessary for the purpose of computing such value, and the value so\n\ndetermined shall be deemed to be the assessed value for the purpose\n\nof such apportionment. When the real property covered by a mortgage\n\nis located partly within the state and partly without the state, it\n\nshall be the duty of the county treasurer to whom said mortgage is\n\noffered for taxation to determine what proportion shall be taxable\n\nunder this article by determining the relative value of the\n\nmortgaged property within this state as compared to the total value\n\nof the entire mortgaged property, taking into consideration in so\n\ndoing the amount of all prior encumbrances upon such property or any\n\nportion thereof. If a mortgage covering property located partly\n\nwithin the state and partly without the state is presented for\n\ntaxation before such determination has been made, then there may be\n\npresented to the recording officers, with such mortgage, or at the\n\ntime when the first advance is made on prior advance mortgage as\n\nprovided in Section 1911 of this article, a statement in duplicate\n\nverified by the mortgagor or an officer or a duly authorized agent\n\nor attorney of the mortgagor, specifying the value of the property\n\ncovered by the mortgage within the state and the property covered by\n\nthe mortgage without the state, stated separately. Such statements\n\nshall be filed with the county treasurer. The tax payable under\n\nthis article shall be computed upon such properties of the principal\n\nindebtedness secured by the mortgage or of the sum advanced thereon,\n\nas the case may be, as the value of the mortgaged property within\n\nthe state shall bear to the total value of the entire mortgaged\n\nproperty, as set forth in such statement. In determining the\n\nseparate values of the property covered by any such mortgage within\n\nand without the state for the purpose of ascertaining the proportion\n\nof the principal indebtedness secured by the mortgage which is\n\ntaxable under this Article, the county treasurer shall consider only\n\nthe value of the tangible property covered by each mortgage, taking\n\ninto consideration in so doing the amount of all prior encumbrances\n\nthereon. For the purpose of determining such value the county\n\ntreasurer may require the mortgagor or mortgagee to furnish him by\n\naffidavit or verified report such information or data as he deems\n\nneeded for the purpose, or he may take the testimony of the\nnly\n\nthe value of the tangible property covered by each mortgage, taking\n\ninto consideration in so doing the amount of all prior encumbrances\n\nthereon. For the purpose of determining such value the county\n\ntreasurer may require the mortgagor or mortgagee to furnish him by\n\naffidavit or verified report such information or data as he deems\n\nneeded for the purpose, or he may take the testimony of the\n\nmortgagor or any other person in relation thereto, and if any person\n\nwhose testimony is desired can be found within the state, may\n\nrequire him by subpoena to attend before him at a specified time and\n\nplace for the purpose of testifying in relation to the value of said\n\nproperty. He may also determine at the same time the proportion of\n\nthe tax which shall be paid by the county treasurer who has received\n\nthe same to the several county treasurers of the respective counties\n\nin the state in which parts of the mortgaged property are situated.\n\nWhen such county treasurer shall pay any portion of such tax to the\n\ncounty treasurer of any other county, he shall at the same time file\n\nin the office of the county clerk of such county a brief description\n\nof the mortgage on which such tax is paid sufficient to identify the\n\nsame, together with a statement of the payment of such tax, and the\n\namount thereof, and the county clerk of such other county shall note\n\non the margin of the record of such mortgage the fact of such\n\npayment, attested by his signature.","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":"12901c2c7dc3dd1dd10fbe23a92b4f67c1c066af9a08c1743df1c6fef9b2c6a1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1908","next":"us-ok/okla.-stat.-tit.-68-68-1910"},"notice":"GroundRules: Original legal text. Not legal advice."}