{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2934","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2934","heading":"Reduction in assessed valuation due to illegality or","body":"voidness - Reentry of valuation and payment of difference.\n\nA. Wherever the assessed valuation of real estate has been\n\nheretofore, or may hereafter be, purportedly reduced by any\n\nunconstitutional, illegal or unauthorized action or order of any\n\ncourt, board, commission or officer under circumstances such that\n\nthe purported reduction in assessed valuation was or is void and the\n\nad valorem taxes paid upon such purported reduced valuation, the\n\ncounty treasurer of the county in which such land is situated, upon\n\nrequest from the owner of said real estate or of an interest\n\ntherein, or any person acting on his behalf, shall reenter upon the\n\ncurrent tax rolls, with reference to the year, book, page and line\n\nof original valid assessments purportedly reduced, the difference\n\nbetween the valid assessed valuation and the purported valuation\n\nafter such void reduction, and the amount of ad valorem taxes due\n\nupon such difference in valuation.\n\nB. In absence of such request, the county treasurer of the\n\ncounty in which such land is situated may reenter on his current tax\n\nrolls in the manner aforesaid, the difference between the valid\n\nassessed valuation and the purported valuation after such void\n\nreduction the amount of ad valorem taxes due upon difference in\n\nvaluation, but only when the action or order by authority of which\n\nthe original reduction was made has been declared unconstitutional\n\nby a duly constituted authority. Written notice by registered mail\n\nshall be sent to the last record owner of such property prior to\n\nsuch reentry.\n\nC. Within ninety (90) days after the giving of such notice, or\n\nreentry upon request by the owner of such land or interest therein\n\nas above provided, the taxes so reentered and due upon such\n\ndifference in valuation may be paid without the payment of any\n\npenalty or interest: provided, however, that if not paid within said\n\nninety (90) days, penalties shall begin to accrue only from and\n\nafter the expiration of said ninety (90) days from the date of such\n\nreentry upon the ad valorem taxes due upon such difference in\n\nvaluation.","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":"7c6ab2c4134910ebdad0add6c7db310f549ffe7b3127e11fba38cfc203d42867","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2933","next":"us-ok/okla.-stat.-tit.-68-68-2935"},"notice":"GroundRules: Original legal text. Not legal advice."}