{"data":{"id":"us-ok/okla.-stat.-tit.-82-82-644","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 82, § 82-644","heading":"Duties of municipal officers as to assessments against","body":"municipality - Dissolution of district - Rights of bond holders.\n\nWhenever assessments are made against a county, city, town or\n\ntownship, it shall be the duty of the governing or taxing body of\n\nsaid political subdivision, upon receipt of the order of the court\n\nwhich established the district, confirming the appraisal of benefits\n\nand assessments based thereon, to receive and file the said order,\n\nand to immediately take all the legal and necessary steps to collect\n\nthe same. It shall be the duty of the said governing or taxing body\n\nor persons to levy and assess a tax by a uniform rate in addition to\n\nall other taxes authorized, or limitations fixed, upon all the\n\ntaxable property within the political subdivision, to make out the\n\nproper estimate, and fix the proper rate, and certify the same to\n\nthe county clerk and county treasurer of the county in which such\n\nsubdivision is, whose duty it shall be to receive same, certify the\n\nsame for collection to the treasurer of the county as other ad\n\nvalorem taxes, and his duty it shall be to collect the same for the\n\nbenefit of the conservancy district, all of said officers above\n\nnamed being authorized and directed to take all the necessary steps\n\nfor the levying, collection and distribution of such tax.\n\nNothing in this section shall prevent the assessment of the real\n\nestate or other property of corporations or persons situated within\n\nsuch political subdivision, which may be subject to assessment for\n\nspecial benefits to be received.\n\nIn the event of any dissolution or disincorporation of any\n\nconservancy district organized pursuant to the provisions of this\n\nact, such dissolution or disincorporation shall not affect the lien\n\nof any assessment for benefits imposed pursuant to the provisions of\n\nthis act, or the liability of any land or lands in such district to\n\nthe levy of any future assessments for the purpose of paying the\n\nprincipal and interest of any bonds issued hereunder, and that in\n\nevent of any failure on the part of the officers of any district to\n\nqualify and act or in the event of any resignations or vacancies in\n\noffice, which shall prevent action by the said district or by its\n\nproper officers, it shall be the duty of the county clerk and of all\n\nofficers charged in any manner with the duties of assessing, levying\n\nand collecting for public purposes in any county, municipality,\n\npolitical subdivision in which such lands shall be situated to do\n\nand perform all acts which may be necessary and requisite to the\n\ncollection of any such assessment which may have been imposed and to\n\nthe levying, imposing and collecting of any assessment which it may\n\nbe necessary to make for the purpose of paying the principal and\n\ninterest on said bond.\n\nAny holder of any bonds issued pursuant to the provisions of\n\nthis act or any person or officers being a party in interest may\n\neither at law or in equity by suit, action or mandamus, enforce and\n\ncompel performance of the duties required by this act of any of the\n\nofficers or persons mentioned in this act.","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":"545b785d56fb6829952b56026886fcee3549fb6a3e31c3c04efe1ec1edccccf5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-82-82-643","next":"us-ok/okla.-stat.-tit.-82-82-645"},"notice":"GroundRules: Original legal text. Not legal advice."}