{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3014","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3014","heading":"Tax levies - Duties of county excise board - Duties of","body":"county assessor - Changes and corrections - Delivery to county\n\ntreasurer.\n\nA. The county excise board shall meet on the first Monday of\n\nJuly of each year, or on such earlier date in the year as determined\n\nby the excise board, for the purpose of performing the duties\n\nrequired of it by law, and shall meet from day to day until all of\n\nthe levies shall have been fixed and the appropriations approved.\n\nB. As used in this section, \"municipality\" or \"municipal\n\nsubdivision\" shall mean a taxing jurisdiction authorized by law to\n\nlevy ad valorem taxes.\n\nC. It shall be the duty of said board to certify the levies of\n\neach municipality to the county assessor on the same date that such\n\nlevies are fixed; and it shall be the duty of the county assessor to\n\nproceed to extend such levies on his tax rolls immediately upon\n\nreceipt of such certificates, without regard to any protest that may\n\nbe filed against any levy. It shall further be the duty of the\n\ncounty assessor to deliver the tax rolls to the county treasurer\n\nwhen the same shall have been completed, and at the same time, to\n\nfile a true and correct abstract of such tax rolls with the county\n\nclerk. The county clerk shall charge the county treasurer with the\n\namount contained in said abstract. Should there be any correction\n\nor change in the levy of any municipality, after such levy has been\n\ncertified by the county excise board to the county assessor,\n\nregardless of whether such change is made by order of the county\n\nexcise board or by a court of competent jurisdiction, it shall be\n\nthe duty of the county assessor to deliver the tax rolls to the\n\ncounty treasurer, without regard to such change; and it shall be the\n\nduty of the county treasurer, with the assistance of the county\n\nassessor, to make the necessary corrections on the tax rolls after\n\nthe same shall have been delivered to the said county treasurer.\n\nD. The county excise board shall fix the levies and make the\n\nappropriations of each municipality within fifteen (15) days after\n\nthe financial statement and estimate of any such municipality is\n\nfiled, unless the valuations of the county, and the municipal\n\nsubdivisions thereof, have not been certified to it; and, in that\n\nevent, said excise board shall have thirty (30) days from the date\n\nof receipt of such valuations. If any such municipality extends\n\ninto a county for which the valuations have not been certified, it\n\nshall be the duty of the county excise board to fix the levies and\n\nmake appropriations for such municipality based upon the certified\n\nvaluation of the other county for the preceding year. Such\n\nmunicipality shall have thirty (30) days from receipt of the\n\ncertified valuations of the other county or counties to request\n\nmodification of the appropriations.\n\nE. It shall be the duty of the county assessor in the\n\npreparation of the tax roll to separately list and extend on the\n\nrolls all real property by separately listing all city and town lots\n\nand all other real property in subdivisions of a quarter of a\n\nquarter of a section, or less, if such subdivisions are owned in\n\nless quantity, describing the same in the usual and customary\n\nmanner, or by metes and bounds and showing the value of all\n\nbuildings and improvements on each separate and distinct piece of\n\nproperty. The county assessor shall, notwithstanding the filing of\n\nany protest against the levies or budgets or the pendency of any\n\nprocedure with reference to the correctness of the assessment of any\n\nproperty or as to the legality of any levy, complete the tax roll\n\nand abstract thereof, and deliver the same to the county treasurer\n\nand county clerk, respectively, on or before the first day of\n\nOctober of each year. The county treasurer shall accept the said\n\nrolls and upon the date fixed when taxes shall become due and\nany\n\nprocedure with reference to the correctness of the assessment of any\n\nproperty or as to the legality of any levy, complete the tax roll\n\nand abstract thereof, and deliver the same to the county treasurer\n\nand county clerk, respectively, on or before the first day of\n\nOctober of each year. The county treasurer shall accept the said\n\nrolls and upon the date fixed when taxes shall become due and\n\npayable the county treasurer shall proceed to collect the taxes as\n\nprovided by law.","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":"898d21e67bdd6eeb03f7604bcd870b7ba5bb2b67149a5931c90c8b1faadffca4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3013","next":"us-ok/okla.-stat.-tit.-68-68-3015"},"notice":"GroundRules: Original legal text. Not legal advice."}