{"data":{"id":"us-ok/okla.-stat.-tit.-69-69-1326","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 69, § 69-1326","heading":"Collection of assessments","body":"(a) The assessments provided for and levied under the provisions\n\nof this article shall be payable in cash as the several installments\n\nbecome due, together with the interest thereon, to the clerk of such\n\ncity or the county treasurer, as appropriate, who shall give proper\n\nreceipts for such payments and credit the same upon the \"limited\n\naccess assessment record.\"\n\n(b) The city clerk shall be required to execute a good and\n\nsufficient bond, with sureties, in an amount to be approved by the\n\ngoverning body, payable to the city, conditioned for the faithful\n\nperformance of the duties enjoined upon him by this article as\n\ncollector of the assessments.\n\n(c) It shall be the duty of the city clerk to keep an accurate\n\naccount of all such collections made by him and to pay to the city\n\ntreasurer daily the amounts of the assessments collected by him. The\n\namounts so collected and paid to the city treasurer shall constitute\n\na separate special fund to be used and applied to the payment of\n\nsuch bonds and the interest thereon, as herein provided.\n\n(d) It shall be the duty of the city clerk promptly after the\n\ndate of maturity of such installment or interest and on or before\n\nthe fifteenth day of September in each year to certify the\n\ninstallment and interest then due to the county treasurer of the\n\ncounty in which the city is located. All installments, together\n\nwith interest, so certified to the county treasurer and all\n\ninstallments, together with interest, of all assessments levied by\n\nthe board of county commissioners shall be by the county treasurer\n\nplaced upon the November delinquent tax list of the same year\n\nprepared by the treasurer of such county, and collected as other\n\ndelinquent taxes are collected.\n\n(e) It shall be the duty of the county treasurer to collect such\n\ninstallments of assessment, together with interest and penalty, as\n\nherein provided, but any taxpayer shall have the right to pay his ad\n\nvalorem taxes to the county treasurer regardless of the delinquency\n\nof such assessments; and within thirty (30) days from the receipt of\n\nsuch delinquent assessments, interest and penalty, so certified to\n\nthe city and so collected by the county treasurer, the same shall be\n\npaid by the county treasurer to the city treasurer for disbursement\n\nin accordance with the provisions of this article. Upon the receipt\n\nof installments, together with interest or penalty, or both, of\n\nthose assessments levied by the board of county commissioners the\n\ncounty treasurer shall retain the same in a special fund for\n\ndisbursement in accordance with the provisions of this article.","path":["OK Code","Title 69"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os69.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"5248feb3e5736207b9a9ab234bc0946f3ec7e822e21f3ae31243db7ef539752e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-69-69-1325","next":"us-ok/okla.-stat.-tit.-69-69-1327"},"notice":"GroundRules: Original legal text. Not legal advice."}