{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2867","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2867","heading":"Abstract of assessments","body":"A. As soon as practicable after the assessment rolls are\n\ncorrected and adjusted by the county board of equalization through\n\nthe first Monday in June, the county assessor shall make out an\n\nabstract thereof, containing the total amount of property listed\n\nunder the various classifications appearing on the blank forms for\n\nthe listing and assessment of property, and the total value of each\n\nclass, and it shall be the mandatory duty of the county assessor\n\nunder the penalties as outlined pursuant to Section 2943 of this\n\ntitle, to transmit this abstract to the Oklahoma Tax Commission not\n\nlater than June 15 of each year or the first working day thereafter,\n\nunless delayed by court action or other causes beyond his control.\n\nB. It is hereby specifically provided that where any county\n\nassessor fails to comply with the provisions of this section by the\n\ntime herein required, the Oklahoma Tax Commission shall immediately\n\nnotify the chairman of the board of county commissioners and the\n\ncounty clerk of such county and neither such county assessor nor any\n\nof his deputies or employees shall be paid any remuneration,\n\ncompensation or salary for the month of June and each succeeding\n\nmonth thereafter until such abstract is transmitted to the Oklahoma\n\nTax Commission. This penalty provision shall be cumulative to the\n\npenalty provisions and requirements of Section 2943 of this title.\n\nC. It shall be the duty of the Oklahoma Tax Commission to\n\nfurnish the necessary forms for such abstract, which forms shall be\n\nsubject to approval by the State Auditor and Inspector.\n\nD. Within ten (10) days after the county assessor of each\n\ncounty receives from the State Board of Equalization the\n\ncertificates of assessment of all railroads, air carriers and public\n\nservice corporations, and the equalized value of real and personal\n\nproperty of such county, it shall be the duty of the county assessor\n\nto prepare and file with the county excise board an abstract of the\n\nassessed valuations of the county and each municipal subdivision\n\nthereof as shown by his records through that date; and said abstract\n\nshall show separately the valuations of all personal property, real\n\nproperty, railroad and air carrier property and public service\n\ncorporation property, in each municipality, and shall be properly\n\ntotaled and balanced.","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":"6a438198cbca777cc79969d246eb51d3d6d9000da1288cfba287ccd9e3ae7b73","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2866","next":"us-ok/okla.-stat.-tit.-68-68-2868"},"notice":"GroundRules: Original legal text. Not legal advice."}