{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3007","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3007","heading":"Order of proceedings of county excise board","body":"As to each budget, original or supplemental, the county excise\n\nboard shall proceed in the following order:\n\n(1) Examine the financial statements contained therein for the\n\npurpose of ascertaining the true fiscal condition of each of the\n\nseveral fund accounts of the municipality as of the close of the\n\nprevious fiscal year, or as of the date reported for supplemental\n\npurposes; and it may require such additional statistics or financial\n\nstatements from the municipal officers as will enable it to make\n\nsuch determination, and correct such statements if need be.\n\n(2) Examine specifically the several items and amounts stated in\n\nthe estimate of needs, and if any be contained therein not\n\nauthorized by law or that may be contrary to law, or in excess of\n\nneeds, as determined by the excise board, said item shall be ordered\n\nstricken and disregarded. If the amount as to any lawful item\n\nexceeds the amount authorized by law, it shall be ordered reduced to\n\nthat extent; otherwise, the excise board joins in responsibility\n\ntherefor.\n\n(3) Examine the content of the estimate of needs, and if the\n\ngoverning board has failed to make provision for mandatory\n\ngovernmental functions, whether such mandate be of the Constitution\n\nor of the Legislature, or if the provision submitted by estimate be\n\ndeemed inadequate, the county excise board shall, whether on request\n\nin writing by the officer charged with a mandatory duty or of its\n\nown volition, prepare an estimate by items and amounts, either by\n\nthe items submitted or by additional items, and cause publication\n\nthereof in some newspaper of general circulation in the county, in\n\none issue if published in a weekly paper, and in two consecutive\n\nissues if published in a daily paper, and thereafter attach such\n\nestimate, together with affidavit and proof of publication, to that\n\nsubmitted by the governing board, for further consideration.\n\nHowever, nothing herein contained shall prevent any governing board,\n\nupon a timely finding that its estimate of needs as first filed is\n\ninadequate, from filing a written request with the excise board to\n\nincrease such estimate as to any item or items, whether mandatory or\n\nnot; whereupon the excise board shall cause publication thereof, as\n\naforesaid, at the expense of the municipality.\n\n(4) Compute the total means available to each fund, except the\n\nsinking fund, by the converse of the formula provided by law for\n\ncomputing the tax levy, as provided in Section 3017 of this Code.\n\n(5) If the total of the several items of estimated needs for\n\nlawful purposes as heretofore ascertained is within the income and\n\nrevenue lawfully available, the excise board shall approve the same\n\nby items and compute the levy required. If said total exceeds the\n\nmeans provided to finance the same, the excise board will proceed to\n\nrevise the same by reducing items, in whole or in part, in the\n\nfollowing order: (a) first apply such revision by reduction of\n\nitems for governmental functions merely authorized but not required;\n\n(b) if further reduction be necessary, second, by reduction of items\n\nrequired by the Legislature but not within Constitutional\n\nrequirement; (c) if still further reduction be necessary and no\n\nother items remain, third, by reduction of items for Constitutional\n\ngovernmental functions until the total thereof be within the income\n\nand revenue provided. At the option of the excise board, the\n\ngoverning board may collaborate in such reductions; but the final\n\norder shall be that of the county excise board.","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":"b5b941cf3c71d757ac1e0b5aa74d8d654e4cf88bdd9fd631236a975cf3d412de","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3006","next":"us-ok/okla.-stat.-tit.-68-68-3008"},"notice":"GroundRules: Original legal text. Not legal advice."}