Oklahoma § 62-34.1 - Tax accounts with counties – Certification of information

§ 62-34.1. Tax accounts with counties – Certification of information

by State Board of Equalization – Reports by county clerks – Power

and authority of State Auditor and Inspector.

A. The official tax accounts with the several counties of the

state shall be kept by the State Auditor and Inspector, which said

accounts shall exhibit the true amount of each class and year's

taxes charged to each of the several counties, together with the

amounts received from each county, and the balance due therefrom;

provided, that all taxes of each of the several counties that shall

be delinquent for four (4) or more years may be consolidated by

classes into one account.

B. As a means of accurately establishing the ad valorem tax

accounts herein provided for, it is hereby made the duty of the

State Board of Equalization to certify annually to the State Auditor

and Inspector, within five (5) days after the same shall have been

ascertained by such Board for the year, the state equalized value of

all property assessed ad valorem in each of the counties of the

state, the rate of levy for the year, together with the amount of ad

valorem taxes assessed against the property in each of the several

counties of the state for the year.

C. For the purpose of maintaining an accurate check and balance

on the accounts between the state and the several counties, it shall

be the duty of the county clerk of each county to make and file with

the State Auditor and Inspector on or before the third Monday

following the close of the semiannual periods ending June 30th, and

December 31st, of each year, a certified report and statement in

writing showing by years and by classes the amount of all taxes due

Oklahoma Statutes - Title 62. Public Finance

the state, or its fund or funds under its management at close of

such periods, together with the dates and amounts of all payments

into the State Treasury during such periods, which said statement

when so filed with the State Auditor and Inspector shall become a

permanent and official record.

D. It shall be the duty of the State Auditor and Inspector, and

the State Auditor and Inspector is hereby given full power and

authority to reconcile and adjust all tax accounts with the several

counties and to require a proper accounting for all revenue laid and

levied, or required to be laid and levied, against all properties

and subjects selected for taxation by the state in the respective

counties, together with the amount thereof collected for or on

behalf of the state by any county or any officer thereof.

Added by Laws 1995, c. 325, § 3, eff. July 1, 1995. Amended by Laws

2009, c. 441, § 2, eff. July 1, 2009. Renumbered from § 2 of this

title by Laws 2009, c. 441, § 64, eff. July 1, 2009.