Oklahoma § 82-639 - Annual levy of special assessment - Special assessment

§ 82-639. Annual levy of special assessment - Special assessment

book.

The board of directors shall each year thereafter determine,

order and levy the part of the local assessment levied under this

act, which shall become due and collectable during each year at the

same time the state and county taxes are due and collected, which

annual levy shall be evidenced and certified by said board not later

than October first of each year to the county clerk of each county

in which the real or other property affected by said district is

situated. The certificate of said annual levy shall be

substantially as in the schedule herein.

They shall follow a table or schedule showing in properly ruled

columns: 1. The name of the owners of said property, which may be

as they appear in the decree of the court confirming appraisals,

including the name of a city, county, town or township. 2. The

description of the property opposite the names of the said owners.

3. The total amount of the said annual installment of all

assessments on such piece of property for the account of the funds.

4. A blank column in which the county treasurer shall record the

several amounts as collected by him. 5. A blank column in which

the clerk shall record the date of payment of the different sums. 6.

A blank column in which the county treasurer shall report the names

of the person or persons paying the several amounts.

The said certificates and report shall be prepared in triplicate

in a well-bound book which shall be endorsed and named "Conservancy

Assessment Book of . . . . . . . . . . . . . . District . . . . . .

. . . . . . . . County, Oklahoma", which endorsement shall also be

printed at the top of each page in said book.

Two copies of that part of such triplicate affecting lands in

any county shall be forwarded to the county clerk of such county,

Oklahoma Statutes - Title 82. Waters and Water Rights

one for his use and one for the county treasurer, to whom the clerk

shall certify one copy. It shall be the duty of the county clerk of

each county to receive the same as a special assessment book, and to

certify the same as other special assessment records to the county

treasurer of his county, whose duty it shall be to collect the same

according to law. And such special assessment book shall be the

treasurer's warrant and authority to demand and receive the

assessment due in his county as found in the same, and it shall be

unlawful for any such county treasurer to accept payment of the

general taxes levied against any tract, parcel, piece of land or

property described in such conservancy assessment book, until the

owner has been notified by him that there is a special assessment

noted in the conservancy book against such tract of land or other

property.

Laws 1923-24, c. 139, p. 190, § 50; Laws 1967, c. 382, § 14, emerg.

eff. May 23, 1967.