{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2868","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2868","heading":"Tax rolls - Preparation - Contents","body":"A. As soon as practicable, and not later than October 1, the\n\ncounty assessor shall prepare tax rolls containing all adjustments\n\nby either the equalization board or the excise board which have been\n\ncompleted and provided to the assessor, and containing:\n\n1. A list or lists in alphabetical order of all the persons and\n\nbodies corporate in whose name any personal or public service\n\nproperty has been assessed, with the assessed valuation thereof\n\ndistinguished by separate amounts if located in more than one school\n\ndistrict and by the number of each school district, each in a\n\nseparate column opposite the name, and the total amount of the tax\n\nas to each school district location extended in another column. In\n\ncity and town districts, distinction shall be made as to urban and\n\nrural locations;\n\n2. A list or lists of all taxable lands in the county or school\n\ndistricts of the county, not including city or town lots, nor\n\nunplatted tracts of land inside a city or town, in numerical order,\n\ncommencing with the lowest numbered section and the different\n\nsubdivisions and fractional parts thereof in the lowest numbered\n\ntownship in the lowest numbered range in the county, and ending with\n\nthe highest numbered section, township and range, with the number of\n\nthe school district located in and the name of the owner in each\n\ninstance, the assessed valuation of each tract, and the total amount\n\nof taxes extended in separate columns opposite each tract in the\n\nsame manner as provided in the alphabetical list or lists of names;\n\nexcept where homestead exemptions are involved, then by distinctive\n\nvaluations and amounts of tax as hereinafter provided; and\n\n3. A list of the city or town lots in each city or town and the\n\nunplatted tracts in each city or town in the county, commencing with\n\nthe lowest numbered section in the lowest numbered township in the\n\nlowest numbered range in the county and the different subdivisions\n\nand fractional parts thereof and ending with the highest numbered\n\nsection, township and range, and the number of acres in each tract\n\nwith the name of the owner in each instance, and the valuation and\n\ntotal tax extended in separate columns in the same manner as\n\nhereinbefore provided in respect to personal property and lands,\n\nexcept homesteads which shall be distinguished as provided for\n\nlands. Each lot shall be separately listed, except as hereinafter\n\nprovided, and the valuation and tax separately extended thereon.\n\nWhere one building or one set of improvements is situated on two or\n\nmore lots or parts of lots so as to preclude distinction as to the\n\nvalue of improvements as to each such lot or parts of lots, such\n\nlots or parts of lots shall be listed together with one valuation,\n\nand the tax extended in one amount. Unless the owner otherwise\n\nelects, vacant lots valued and equalized at Ten Dollars ($10.00) or\n\nless per lot and belonging to the same owner may, if adjacent and\n\nlying within the same city or town block, be so listed with one\n\nvaluation and the tax extended in one amount; and in either or any\n\nevent where more than one lot or part of lot is listed under one\n\nvaluation, the tax rolls shall disclose whether the same be vacant\n\nor improved. All additions to cities and towns shall be arranged in\n\nthe tax rolls in alphabetical order immediately following the\n\noriginal townsite.\n\nB. In applying the tax rate to determine the amount of tax due,\n\nthe county assessor shall compute same to the nearest dollar, that\n\nis, any fraction of a dollar in the amount of fifty cents ($0.50) or\n\nless shall be disregarded, and any fraction of a dollar in the\n\namount of fifty-one cents ($0.51) or more shall be shown as a full\n\ndollar. The total amount of the tax due and extended on the tax\n\nrolls, as required by this section, shall be determined and shown\n\naccordingly. Provided, however, in all cases where, under the tax\nis, any fraction of a dollar in the amount of fifty cents ($0.50) or\n\nless shall be disregarded, and any fraction of a dollar in the\n\namount of fifty-one cents ($0.51) or more shall be shown as a full\n\ndollar. The total amount of the tax due and extended on the tax\n\nrolls, as required by this section, shall be determined and shown\n\naccordingly. Provided, however, in all cases where, under the tax\n\nrate, the tax is computed to be less than One Dollar ($1.00), then\n\nthe tax due shall be shown as One Dollar ($1.00). Once the total\n\namount of taxes due is calculated and extended onto the tax rolls,\n\nthe amount of taxes due or value upon which the tax was assessed\n\ncannot be increased by a final judgment in any tax appeal filed\n\npursuant to Section 2880.1 or Section 2881 of this title. The\n\nlimitation on taxes due in the preceding sentence shall not apply in\n\ncases of omitted property.\n\nC. Each property, whether lands or lots, lawfully exempted from\n\ntaxation in whole or in part by reason of a homestead interest,\n\nshall be distinguished upon the tax rolls by the word \"homestead\" or\n\nan appropriate symbol, and opposite each of such properties shall be\n\nentered in separate columns the total assessed valuation, the value\n\nof the exemption allowed and approved and the assessed valuation\n\nafter the amount of exemption allowed has been deducted. In\n\nextending the tax the county assessor shall, as to each such\n\nproperty, consolidate all levies to which the homestead exemption is\n\nsubject, compute the tax thereon and enter the same in one column in\n\none amount, and all the levies to which the valuation in excess of\n\nthe homestead exemption is subject, compute the tax thereon and\n\nenter the same in another column in one amount.\n\nD. All real property which is exempt from taxation shall be\n\nlisted in the tax rolls, with the name of the owner, in all respects\n\nas if the same were taxable but with the reason for the exemption\n\nnoted thereon across the columns where otherwise the tax would have\n\nbeen entered.\n\nE. The county treasurer shall transfer to the tax rolls for the\n\ncurrent year, in a separate column, all delinquent taxes remaining\n\nunpaid for the previous years, distinguishing the same as to each\n\nlot and tract of land by the year and amount of tax, exclusive of\n\npenalty, as to all real properties; and when giving a statement of\n\ntaxes on any property, said statement shall include all taxes due\n\nand shall designate the sum due for the current year, and the sum\n\npast due and delinquent. Said transfer to the current rolls of\n\nunpaid real property tax of previous years is hereby declared to be\n\nmandatory; and the county treasurer shall be allowed not to exceed\n\nfifteen (15) days after the delivery to him of said current rolls\n\nwithin which to make such transfer, before he shall be required to\n\nopen the same for the reception and collection of taxes and to begin\n\nthe thirty-day nonpenalty-taxpaying period before delinquency.\n\nF. The tax rolls shall be made up as required by and in the\n\nform prescribed by the State Auditor and Inspector and shall contain\n\nsuch other information as may be required by the State Auditor and\n\nInspector.","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":"76c9325faf0db16e40e6f43df89491a9def5e4edd2e021cc63132e1d2deeea38","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2867","next":"us-ok/okla.-stat.-tit.-68-68-2869"},"notice":"GroundRules: Original legal text. Not legal advice."}