{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2913","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2913","heading":"Due date of ad valorem taxes - Penalty on delinquent","body":"taxes - Collection of taxes.\n\nA. All taxes levied upon an ad valorem basis for each fiscal\n\nyear shall become due and payable on the first day of November.\n\nExcept for mortgage servicers, the exclusive method for payment\n\nshall be as follows:\n\n1. Unless one-half (1/2) or more of the taxes so levied has\n\nbeen paid before the first day of January, the entire tax levy for\n\nsuch fiscal year shall become delinquent on that date.\n\n2. If the first half or more of the taxes levied upon an ad\n\nvalorem basis for any such fiscal year has been paid before the\n\nfirst day of January, the remainder shall be paid before the first\n\nday of April thereafter and if not paid shall become delinquent on\n\nthat date.\n\nIn no event may payment be made in more than two installments\n\nsubject to the provisions of the payment schedule specified in this\n\nsubsection.\n\nB. Mortgage servicers, as defined in 24 C.F.R., part 3500.17,\n\nshall pay all accounts which they are servicing in one annual\n\npayment before the first day of January or the entire tax levy for\n\nsuch fiscal year shall become delinquent on that date.\n\nC. If the total tax owed is Twenty-five Dollars ($25.00) or\n\nless, then the total amount must be paid before January 1. If the\n\ntotal tax is not paid before January 1, the unpaid balance owing\n\nshall become delinquent on the first day of January and shall be\n\nsubject to delinquent charges as provided for in this section.\n\nD. All delinquent taxes shall bear interest at the rate of one\n\nand one-half percent (1 1/2%) per month or major fraction thereof\n\nuntil paid. In no event shall such interest exceed a sum equal to\n\nthe unpaid principal amount of tax, and when such interest has\n\naccumulated to a sum equivalent to one hundred percent (100%) of the\n\nunpaid tax the further accumulation of interest shall cease.\n\nE. In addition to any other penalties prescribed by law,\n\ndelinquent taxes shall be subject to a late payment penalty of five\n\npercent (5%) per month or a major fraction thereof until paid. The\n\npenalty assessed herein shall only apply to delinquent taxes that\n\nare due on property located in a dependent school district in a\n\ncounty with a population of less than seventy-five thousand (75,000)\n\naccording to the most recent Federal Decennial Census and held by a\n\nnonindividual taxpayer when the tax has been paid delinquent for two\n\n(2) or more separate and consecutive years and the fair cash value\n\nof the property exceeds Five Hundred Thousand Dollars ($500,000.00).\n\nF. The county treasurer shall stamp the date of receipt on each\n\nletter received containing funds for payment of taxes and no\n\ninterest shall be added or charged after the receipt of such letter\n\nor the amount due. It shall be the duty of every person subject to\n\ntaxation according to the law to attend the county treasurer's\n\noffice and pay his or her taxes. If any person neglects to pay his\n\nor her taxes until after they have become delinquent, the county\n\ntreasurer is directed and required to collect the delinquent tax as\n\nprovided for by law. The first installment of taxes payable\n\npursuant to the provisions of this section shall not become\n\ndelinquent until thirty (30) days after the tax rolls have become\n\ncompleted and filed by the county assessor with the county\n\ntreasurer.\n\nG. The county treasurer may waive penalties or interest in any\n\ncase where it is shown to the county treasurer that such penalties\n\nor interest were incurred through no fault of the taxpayer. Each\n\nwaiver of penalties or interest shall be audited by the Office of\n\nthe State Auditor and Inspector each year during the annual audit of\n\nthe county offices.","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":"01159e5e1d1b5189430afd745b7bddbf70c9b48b5441bac69b597fdc7d0f2952","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2912","next":"us-ok/okla.-stat.-tit.-68-68-2914"},"notice":"GroundRules: Original legal text. Not legal advice."}