{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2915","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2915","heading":"Duty to pay taxes - Statement of taxes due","body":"A. It shall be the duty of every person subject to taxation\n\nunder the Ad Valorem Tax Code, Section 2801 et seq. of this title,\n\nto attend the treasurer's office and pay taxes, and if any person\n\nneglects to attend and pay taxes until after they have become\n\ndelinquent, the treasurer shall collect the same in the manner\n\nprovided by law. If any person owing taxes, removes from one county\n\nto another in this state, the county treasurer shall forward the tax\n\nclaim to the treasurer of the county to which the person has\n\nremoved, and the taxes shall be collected by the county treasurer of\n\nthe latter place as other taxes and returned to the proper county,\n\nless legal charges. The county treasurer may visit, in person or by\n\ndeputy, places other than the county seat for the purpose of\n\nreceiving taxes. Nothing herein shall be so construed as to prevent\n\nan agent of any person subject to taxation from paying the taxes.\n\nB. The county treasurer of each county shall, within thirty\n\n(30) days after the tax rolls have been completed and delivered to\n\nthe office of the county treasurer by the county assessor, mail to\n\neach taxpayer at the taxpayer's last-known address a statement\n\nshowing separately the amount of all ad valorem taxes assessed\n\nagainst the taxpayer's real and personal property for the current\n\nyear and all delinquent taxes remaining unpaid thereon for previous\n\nyears. At the county treasurer’s option, in lieu of regular\n\nmailing, the treasurer may instead send the tax statement to the\n\ntaxpayer by electronic mail provided the taxpayer has submitted a\n\nwritten request to receive such statements by electronic mail\n\ninstead of by regular mail. It is expressly provided, however, that\n\nfailure of any taxpayer to receive such statement, or failure of the\n\ntreasurer to so mail the same, shall not in any way extend the date\n\nby which such taxes shall be due and payable nor relieve the\n\ntaxpayer of the duty and responsibility of paying same as provided\n\nby law.\n\nC. The statement required by this section shall contain an\n\nexplanation of how the ad valorem tax bill is calculated using\n\nlanguage so that a person of common understanding would know what is\n\nintended. The statement shall also contain an explanation of the\n\nmanner in which ad valorem taxes are apportioned between the county,\n\nschool district or other jurisdiction levying ad valorem taxes and\n\nshall identify the apportionment of the taxes for the current year\n\non the subject property. The State Auditor and Inspector shall\n\npromulgate rules necessary to implement the provisions of this\n\nsubsection.\n\nD. It shall be the mandatory duty of the county treasurer to\n\nrequest an appropriation for necessary postage and expense to defray\n\nthe cost of furnishing taxpayers the statement herein provided and\n\nit shall be the mandatory duty of the board of county commissioners\n\nand the county excise board to make such appropriation.","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":"794e67e95f5692eda94ad31d6afbbef5e6cbf4fad5571755f0c224f9d59b0a60","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2914","next":"us-ok/okla.-stat.-tit.-68-68-2916"},"notice":"GroundRules: Original legal text. Not legal advice."}