{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2844","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2844","heading":"Omitted property - Entry on assessment rolls and tax","body":"rolls - Assessments - Arrearages - Taxing during current year.\n\nA. If any real, personal, railroad, air carrier or public\n\nservice corporation property is omitted in the assessment of any\n\nprior year or years, and the property thereby escapes just and\n\nproper taxation, at any time and as soon as such omission is\n\ndiscovered, the county assessor or the county board of equalization,\n\nor the State Board of Equalization in the case of public service\n\ncorporation property or railroad and air carrier property, whose\n\nduty it is to assess the class of property which has been omitted,\n\nshall at any time cause such property to be entered on the\n\nassessment rolls and tax rolls for the year or years omitted, not to\n\nexceed the last fifteen (15) years as to real property and the last\n\nthree (3) years as to personal property, and shall, after reasonable\n\nnotice to the parties affected, in order that they be heard, assess\n\nsuch omitted property for said periods and cause to be extended\n\nagainst the same on the tax rolls for the current year all arrearage\n\nof taxes properly accruing against it, including therein interest\n\nthereon at the rate of twelve percent (12%) per annum from the time\n\nsuch tax should have become delinquent.\n\nB. If any tax on property subject to taxation is prevented from\n\nbeing collected for any year or years by reason of any erroneous\n\nproceedings, or failure to give notice, or otherwise, the amount of\n\nsuch tax which such property should have paid or should have been\n\npaid thereon shall be added to the tax on such property for the\n\ncurrent year, and if for want of sufficient time or for any cause\n\nsuch assessment cannot be entered, and the tax thereon extended on\n\nthe tax rolls for the current year, the same shall be done the\n\nfollowing year.","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":"472e26cbfab9b03b53571c2dab7e71154576efcae8c8166502aa68494d94580e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2843","next":"us-ok/okla.-stat.-tit.-68-68-2845"},"notice":"GroundRules: Original legal text. Not legal advice."}