Oklahoma § 68-2874

§ 68-2874.

Correction of clerical errors on tax rolls.

Oklahoma Statutes - Title 68. Revenue and Taxation

Whether upon discovery by the county treasurer or county

assessor or any of their deputies, or upon complaint of the

taxpayer, the agent or attorney or any person acting on behalf of

the taxpayer, upon certificate of clerical error issued by the

county assessor to the county treasurer, with a copy to the county

clerk and a copy retained, the county treasurer shall be authorized

to make correction upon the tax rolls of either of the following

specifically enumerated errors of strictly clerical import not

involving valuations assessed and equalized and not involving any

exemption allowed whether of homestead, service in the armed forces,

charitable, educational, religious, or other authorized exemptions,

and which clerical error certificates shall issue only under the

conditions stated as to each, as follows:

1. Error in the name of the person assessed, upon affidavit

verifying the name of the true owner as of October 1 of the taxable

year involved;

2. Error in the address of the person, firm or corporation

assessed, when furnished by such person or a representative of the

firm or corporation;

3. Error in the legal description of real property, when

verified by the county clerk, certifying to the description on his

land records as of January 1 of the taxable year involved;

4. Error in land-list entry, such as section or part thereof,

township, range or of lot or block or of designation of urban

addition, when verified by the county clerk to the land records or

plats on file, as of January 1 of the taxable year involved;

5. Error in the school district designation as of the date when

school district tax levies attached themselves to such property,

when verified by the county assessor certifying to the date, if

after January 1 of such taxable year, when the school district

designation or location changed, or the school district designation

prior to January 1 of such taxable year where no change of the

boundaries of such district was thereafter ordered during such

taxable year. If a school district boundary change occurs after

April 15 of such taxable year, the opinion of the district attorney

as to the applicable school district designation to such property

for purpose of levy of such taxable year shall be attached to the

certification;

6. If the error of school district designation caused the

application of levies not applicable thereto, then also the

“extension of tax”, when verified by the county clerk with proof of

computation attached;

7. Error commonly called duplicate assessment, but only in

instances where the two entries as delivered to the county treasurer

are verified by the county treasurer or deputy to be completely

identical in every specific detail; and

Oklahoma Statutes - Title 68. Revenue and Taxation

8. Error in transcribing to the tax rolls from assessment rolls

or assessment lists, conditioned on complete absence of all

indication of erasures or other alteration of original entry when

confirmed by endorsement to the certificate by the county clerk

certifying to personal visual inspection and verifying absence of

all indication of erasure or change in original entry.

Added by Laws 1988, c. 162, § 74, eff. Jan. 1, 1992. Amended by

Laws 1993, c. 239, § 19, eff. July 1, 1993; Laws 2013, c. 158, § 4,

eff. Nov. 1, 2013.