{"data":{"id":"us-ok/okla.-stat.-tit.-82-82-277.7","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 82, § 82-277.7","heading":"Assessments - Collection - Delinquent assessments -","body":"Certificate.\n\nA. Each year, the board shall determine the assessments for the\n\nensuing year.\n\nB. 1. Except as otherwise provided by this subsection, the\n\ncounty treasurer shall be responsible for the collection of any\n\nassessments and delinquent assessments made pursuant to the\n\nprovisions of the Oklahoma Irrigation District Act. Such\n\nassessments shall be collected as other special assessments\n\naccording to law. The special assessment book maintained pursuant to\n\nsubsection E of this section shall be the county treasurer's warrant\n\nand authority to demand and receive the assessments and delinquent\n\nassessments plus interest due and owing. Such assessments shall\n\nbecome due, payable and delinquent at the same time ad valorem taxes\n\nare due, payable and delinquent.\n\n2. The Board may collect any assessments and delinquent\n\nassessments upon written notice to the county treasurer of such\n\ncollection procedure and as provided for in the official plan of\n\noperation for the district. Such assessments shall be due, payable\n\nand delinquent on a specific date set by the board annually.\n\nC. Any assessments remaining unpaid after they become\n\ndelinquent shall bear a penalty of one and one-half percent (1 1/2%)\n\nper month, or any part of a month, from the date of delinquency\n\nuntil paid.\n\nD. 1. Assessments collected by the county treasurer shall be\n\ncertified not later than the first of October of each year to the\n\ncounty treasurer of the county in which the property is situated.\n\n2. Assessments to be collected by the board which become\n\ndelinquent shall be certified to the county treasurer of the county\n\nin which the property is situated.\n\nE. 1. The certificate shall be substantially in the following\n\nform and shall set forth a table or schedule showing in properly\n\nruled columns:\n\na. the names of the owners of the property, which may be\n\nas they appear in the petition to establish the\n\ndistrict until evidence is furnished the district of a\n\nchange in ownership,\n\nb. the description of the property opposite the names of\n\nthe owners,\n\nc. the total amount of all assessments on the property,\n\nd. the total amount of all delinquent assessments on the\n\nproperty,\n\ne. a blank column in which the county treasurer shall\n\nrecord, as applicable, the delinquent assessments\n\ncollected by the district or the assessments and\n\ndelinquent assessments collected by the county\n\ntreasurer,\n\nf. a blank column in which the county treasurer shall\n\nrecord the date of payment of the amount due and owing\n\nto the district, and\n\ng. a blank column in which the county treasurer shall\n\nreport the name of the person who paid the amount due\n\nand owing to the district.\n\n2. The certificate and report shall be prepared in triplicate\n\nin a book named \"Assessment Book of Irrigation District No.___, or\n\nDistrict Name ________, ________ County, Oklahoma\". This district\n\nnumber or name shall also be printed at the top of each page.\n\n3. Two copies of the certificate shall be forwarded to the\n\ncounty treasurer of the county wherein the land is located. The\n\ncounty treasurer shall receive the certificate as a special\n\nassessment book, and shall certify it as other special assessment\n\nrecords.\n\n4. It shall be unlawful for any county treasurer to accept\n\npayment of the ad valorem taxes levied against any property\n\ndescribed therein until the owner has been notified that there is a\n\nspecial assessment noted in the special assessment book.","path":["OK Code","Title 82"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os82.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"9f6d7d3c4cf0ffe4d0e31bfe75ccc1503347c4624571642fbaec44023b9d5c95","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-82-82-277.6","next":"us-ok/okla.-stat.-tit.-82-82-277.8"},"notice":"GroundRules: Original legal text. Not legal advice."}