{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2845","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2845","heading":"Assessment of unassessed real estate","body":"When any real estate has failed to be assessed for ad valorem\n\ntaxes for any prior year or years, the same shall be assessed for ad\n\nvalorem taxes for said prior year or years by the county assessor,\n\nand the taxes thereupon may be paid without the payment of any\n\npenalty or interest accruing prior to the date of assessment,\n\nprovided that all taxes are paid within thirty (30) days after the\n\ndate of such assessment and the sending of written notice thereof.\n\nIf not so paid within said thirty (30) days, it shall be the duty of\n\nthe county treasurer to collect the same in the manner provided by\n\nlaw, together with penalty at the lawful rate calculated from the\n\ndate the same would have been delinquent had it been timely\n\nassessed, but in no event to an extent greater than one hundred\n\npercent (100%) of the principal amount thereof and not to exceed\n\nfifteen (15) years.","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":"36e7c150bd16564b61a98d7299a9b50a6b23f9fd32fad084f80c0cc51be248f8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2844","next":"us-ok/okla.-stat.-tit.-68-68-2846"},"notice":"GroundRules: Original legal text. Not legal advice."}