{"data":{"id":"us-ok/okla.-stat.-tit.-82-82-639","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 82, § 82-639","heading":"Annual levy of special assessment - Special assessment","body":"book.\n\nThe board of directors shall each year thereafter determine,\n\norder and levy the part of the local assessment levied under this\n\nact, which shall become due and collectable during each year at the\n\nsame time the state and county taxes are due and collected, which\n\nannual levy shall be evidenced and certified by said board not later\n\nthan October first of each year to the county clerk of each county\n\nin which the real or other property affected by said district is\n\nsituated. The certificate of said annual levy shall be\n\nsubstantially as in the schedule herein.\n\nThey shall follow a table or schedule showing in properly ruled\n\ncolumns: 1. The name of the owners of said property, which may be\n\nas they appear in the decree of the court confirming appraisals,\n\nincluding the name of a city, county, town or township. 2. The\n\ndescription of the property opposite the names of the said owners.\n\n3. The total amount of the said annual installment of all\n\nassessments on such piece of property for the account of the funds.\n\n4. A blank column in which the county treasurer shall record the\n\nseveral amounts as collected by him. 5. A blank column in which\n\nthe clerk shall record the date of payment of the different sums. 6.\n\nA blank column in which the county treasurer shall report the names\n\nof the person or persons paying the several amounts.\n\nThe said certificates and report shall be prepared in triplicate\n\nin a well-bound book which shall be endorsed and named \"Conservancy\n\nprinted at the top of each page in said book.\n\nTwo copies of that part of such triplicate affecting lands in\n\nany county shall be forwarded to the county clerk of such county,\n\none for his use and one for the county treasurer, to whom the clerk\n\nshall certify one copy. It shall be the duty of the county clerk of\n\neach county to receive the same as a special assessment book, and to\n\ncertify the same as other special assessment records to the county\n\ntreasurer of his county, whose duty it shall be to collect the same\n\naccording to law. And such special assessment book shall be the\n\ntreasurer's warrant and authority to demand and receive the\n\nassessment due in his county as found in the same, and it shall be\n\nunlawful for any such county treasurer to accept payment of the\n\ngeneral taxes levied against any tract, parcel, piece of land or\n\nproperty described in such conservancy assessment book, until the\n\nowner has been notified by him that there is a special assessment\n\nnoted in the conservancy book against such tract of land or other\n\nproperty.","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":"8409bbdb7ab098ae4383918ba9d21a19693f60e92122a6bc0bc7d74ff7e50a02","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-82-82-638","next":"us-ok/okla.-stat.-tit.-82-82-640"},"notice":"GroundRules: Original legal text. Not legal advice."}