{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2874","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2874","heading":"Correction of clerical errors on tax rolls","body":"\n\nWhether upon discovery by the county treasurer or county\n\nassessor or any of their deputies, or upon complaint of the\n\ntaxpayer, the agent or attorney or any person acting on behalf of\n\nthe taxpayer, upon certificate of clerical error issued by the\n\ncounty assessor to the county treasurer, with a copy to the county\n\nclerk and a copy retained, the county treasurer shall be authorized\n\nto make correction upon the tax rolls of either of the following\n\nspecifically enumerated errors of strictly clerical import not\n\ninvolving valuations assessed and equalized and not involving any\n\nexemption allowed whether of homestead, service in the armed forces,\n\ncharitable, educational, religious, or other authorized exemptions,\n\nand which clerical error certificates shall issue only under the\n\nconditions stated as to each, as follows:\n\n1. Error in the name of the person assessed, upon affidavit\n\nverifying the name of the true owner as of October 1 of the taxable\n\nyear involved;\n\n2. Error in the address of the person, firm or corporation\n\nassessed, when furnished by such person or a representative of the\n\nfirm or corporation;\n\n3. Error in the legal description of real property, when\n\nverified by the county clerk, certifying to the description on his\n\nland records as of January 1 of the taxable year involved;\n\n4. Error in land-list entry, such as section or part thereof,\n\ntownship, range or of lot or block or of designation of urban\n\naddition, when verified by the county clerk to the land records or\n\nplats on file, as of January 1 of the taxable year involved;\n\n5. Error in the school district designation as of the date when\n\nschool district tax levies attached themselves to such property,\n\nwhen verified by the county assessor certifying to the date, if\n\nafter January 1 of such taxable year, when the school district\n\ndesignation or location changed, or the school district designation\n\nprior to January 1 of such taxable year where no change of the\n\nboundaries of such district was thereafter ordered during such\n\ntaxable year. If a school district boundary change occurs after\n\nApril 15 of such taxable year, the opinion of the district attorney\n\nas to the applicable school district designation to such property\n\nfor purpose of levy of such taxable year shall be attached to the\n\ncertification;\n\n6. If the error of school district designation caused the\n\napplication of levies not applicable thereto, then also the\n\n“extension of tax”, when verified by the county clerk with proof of\n\ncomputation attached;\n\n7. Error commonly called duplicate assessment, but only in\n\ninstances where the two entries as delivered to the county treasurer\n\nare verified by the county treasurer or deputy to be completely\n\nidentical in every specific detail; and\n\n8. Error in transcribing to the tax rolls from assessment rolls\n\nor assessment lists, conditioned on complete absence of all\n\nindication of erasures or other alteration of original entry when\n\nconfirmed by endorsement to the certificate by the county clerk\n\ncertifying to personal visual inspection and verifying absence of\n\nall indication of erasure or change in original entry.","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":"a6055b1af6a0828c60ec08b3b9ad344041f473a1b397b43d658f1f02d930c92c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2873","next":"us-ok/okla.-stat.-tit.-68-68-2875"},"notice":"GroundRules: Original legal text. Not legal advice."}