{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2869","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2869","heading":"Extension of tax levies on tax rolls - Delivery of tax","body":"rolls to county treasurer - Filing abstract of tax rolls -\n\nCorrection of levy or tax rolls - Assessor's warrant - Receipt and\n\nacceptance of tax rolls - Collection of taxes.\n\nA. It shall be the duty of the county assessor to proceed to\n\nextend the tax levies on his tax rolls immediately upon receipt of\n\nthe certification of such levies from the county excise board,\n\nwithout regard to any protest that may be filed against any levy.\n\nB. It shall further be the duty of the county assessor to\n\ndeliver the tax rolls to the county treasurer when the same shall\n\nhave been completed, and at the same time to file a true and\n\ncorrect abstract of such tax rolls with the county clerk, which\n\nabstract shall be made on forms prescribed by and in the manner\n\nrequired by the State Auditor and Inspector. The county clerk shall\n\ncharge the county treasurer with the amount contained in said\n\nabstract.\n\nC. If there is any correction or change in the levy of any\n\nmunicipality, after such levy has been certified by the county\n\nexcise board to the county assessor, regardless of whether such\n\nchange is made by order of the county excise board or by a court of\n\ncompetent jurisdiction, it shall be the duty of the county assessor\n\nto deliver the tax rolls to the county treasurer, without regard to\n\nsuch change; and it shall be the duty of the county treasurer, with\n\nthe assistance of the county assessor, to make the necessary\n\ncorrections on the tax rolls after the same shall have been\n\ndelivered to the county treasurer.\n\nD. The county assessor shall, notwithstanding the filing of any\n\nprotest against the levies or budgets or the pendency of any\n\nprocedure with reference to the correctness of the assessment of any\n\nproperty or as to the legality of any levy, complete the tax rolls\n\nand abstract thereof, and deliver the same to the county treasurer\n\nand county clerk, respectively, on or before the first day of\n\nOctober of each year.\n\nE. The county assessor shall attach to the tax rolls his\n\nwarrant, under his own hand, requiring the county treasurer to\n\ncollect the taxes in accordance with said tax rolls, and such\n\nwarrant and tax rolls shall be full and sufficient authority for the\n\ncollection by the county treasurer of all taxes therein contained.\n\nNo informality in the foregoing requirement shall render illegal any\n\nproceeding for the collection of taxes.\n\nF. The county treasurer shall accept the tax rolls and give his\n\nreceipt therefor; and upon the date fixed when taxes shall become\n\ndue and payable to the county treasurer shall proceed to collect the\n\ntaxes as provided by law.","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":"63ff306c165d26fd9efb2bd0c2ec6c48efcb39563e8e2cfcfd5c9fd40331a11b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2868","next":"us-ok/okla.-stat.-tit.-68-68-2870"},"notice":"GroundRules: Original legal text. Not legal advice."}