{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2833","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2833","heading":"Jointly owned property - Listing, assessment and taxation","body":"- Taxes as lien.\n\nA. If any real estate in this state is jointly owned by two or\n\nmore persons, or by tenants in common, and the interest of one or\n\nmore of such joint owners or tenants in common is subject to\n\ntaxation, and that of the others is not, then it shall be the duty\n\nof the joint owners or tenants in common whose interests are subject\n\nto taxation to list such undivided interests for taxation at the\n\ntime and in the same manner as other taxable property is listed.\n\nB. In any other case where the owner of an undivided interest\n\nin real estate desires to have his interest separately assessed, he\n\nshall list such undivided interest with the county assessor and\n\nadvise the county assessor of the name and amounts owned by other\n\nowners of undivided interests in such real estate.\n\nC. In either instance, it shall be the duty of the county\n\nassessor to assess such undivided interest or interests for taxation\n\nas other property. Such assessment shall be equalized, and taxes\n\nlevied and extended against the same, as other taxable property.\n\nD. Such taxes shall be a lien on such interest and if same be\n\nnot paid and become delinquent, it shall be the duty of the county\n\ntreasurer to advertise and sell such interests as in the case of\n\nother real property for delinquent taxes, and the purchasers at such\n\nsale shall be entitled to certificate of purchase, and to a deed if\n\nnot redeemed, and all other rights and remedies as in cases of the\n\nsale of other real estate for taxes. If any such interests in real\n\nestate have been omitted or escaped taxation for any year or years\n\nfor which same was liable, it shall be the duty of all officers to\n\ndiscover and assess the same for such omitted year or years the same\n\nas other property which has been omitted or escaped taxation, and\n\nsuch taxes shall be a lien and collected in the same manner and to\n\nthe same extent as other taxes on omitted property.","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":"c80fd579ae3705bb22acc40f97d7ccd7484361b868fe414405472c56fff138f8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2832","next":"us-ok/okla.-stat.-tit.-68-68-2834"},"notice":"GroundRules: Original legal text. Not legal advice."}