reglab/housing_qa huggingface dataset:
68 OK Stat § 68-2900 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2900. Homestead exemption - Unlawful acts - Penalties.

|If any person make any false or fraudulent claim for exemption, or make any false statement or false representation of a material fact, in support of such claim, or any person who assists another in the preparation of any such false or fraudulent claim, or enters into any collusion with another by the execution of a fictitious deed, or other instrument, for the purpose of obtaining unlawful homestead exemption pursuant to the provisions of this Code, shall be guilty of a misdemeanor and subject, upon conviction thereof, to a forfeiture of the exemption herein granted for a period of two (2) years from date of conviction, and to a fine of not less than Twenty-five Dollars ($25.00), nor more than Two Hundred Dollars ($200.00), or by imprisonment in the county jail for not more than six (6) months, or both. Any person who shall make oath to any false or fraudulent homestead exemption application shall be guilty of the felony of perjury and, upon conviction, subject to the penalty provided by law for the felony of perjury. |Added by Laws 1988, c. 162, § 100, eff. Jan. 1, 1992. Amended by Laws 1997, c. 133, § 566, eff. July 1, 1999.NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 566 from July 1, 1998, to July 1, 1999.
68 OK Stat § 68-2901 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2901. Homestead exemption - Situs of taxpayer.

|The claiming of a homestead exemption as provided by the Ad Valorem Tax Code shall thereby fix the situs of such taxpayer in this state for all income, estate and other taxes levied by the State of Oklahoma. |Added by Laws 1988, c. 162, § 101, eff. Jan. 1, 1992.
68 OK Stat § 68-2902.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2902.1. Dates and activities to follow in administering Section 2902.

|In order to administer subsection C of Section 2902 of this title, the following dates and activities shall apply: |1. Any person, firm or corporation claiming the exemption herein provided pursuant to subsection C of Section 2902 of this title shall file, each year for which the exemption is claimed, an application therefor with the county assessor of the county in which the new, expanded or acquired facility is located. Such application shall be on a form or forms prescribed by the Oklahoma Tax Commission and shall be filed before July 1, 1993; and, thereafter subsequent years of application for the exemption shall be filed on or before March 15 of the calendar year in which the facility desires to take the exemption.Provided, for those person, firms or corporations qualifying pursuant to subsection C of Section 2902 of this title, the exemption from ad valorem taxes shall continue in effect for the four (4) following years upon application as long as all requirements in subsection C of Section 2902 of this title are met; and2. Such application shall be examined by the county assessor and approved or rejected by the county assessor in the same manner as provided by law for approval or rejection of claims for homestead exemptions. Any applicants rejected by the county assessor whose applications were received before July 1, 1993, may protest any rejection to the county equalization board which shall conduct hearings to protest in the manner prescribed pursuant to Title 68 of the Oklahoma Statutes. In the event the county equalization board has adjourned and so is unable to conduct a review of the county assessor’s rejection in tax year 1993, the board shall hear the protest in 1994. Provided, applicants must appeal within thirty (30) days of rejection. The applicant shall not be required to pay the tax until appeal is heard by the county equalization board. In the event payment is determined to be due by the county equalization board, the company shall pay said tax, but no interest or penalty shall be assessed or due. Approved applications shall be filed by the county assessor with the Tax Commission no later than August 1, 1993. Incomplete applications and applications filed after such date will be declared null and void by the Tax Commission.Added by Laws 1993, c. 273, § 3, emerg. eff. May 27, 1993. Amended by Laws 2004, c. 447, § 12, emerg. eff. June 4, 2004.
68 OK Stat § 68-2902.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2902.2. Intangible personal property tax exemption - Application - Affidavit.

|Any person, firm, or corporation claiming the exemption provided in Section 6A of Article X of the Oklahoma Constitution, relating to property moving through the state in interstate commerce, shall file an application with the county assessor for each year for which the exemption is claimed. The application shall be on a form prescribed by the Oklahoma Tax Commission and shall be filed during the year in which the tax is due, on or before March 15 or within thirty (30) days from and after receipt by the taxpayer of a notice of valuation increase, whichever is later. Claims filed for previous years shall be declared null and void. Eligibility for the exemption shall be established by annually filing an affidavit with the county assessor stating that the property qualifies for exemption pursuant to the provisions of Section 6A of Article X of the Oklahoma Constitution, relating to property moving through the state in interstate commerce, and such other information as may be required by the county assessor. |Each application for such an exemption shall be examined by the county assessor in the same manner as applications for homestead exemptions are examined pursuant to Section 2893 of this title. Further, the applications shall be reviewed by the county board of equalization in the same manner as homestead exemption applications are reviewed pursuant to Section 2894 of this title and applicants shall have the same rights to review and appeal as provided in Section 2895 of this title.Added by Laws 2000, c. 10, § 1, emerg. eff. March 29, 2000. Amended by Laws 2000, c. 314, § 24, eff. July 1, 2000; Laws 2002, c. 503, § 5, emerg. eff. June 7, 2002; Laws 2007, c. 346, § 5, eff. Jan. 1, 2008.
68 OK Stat § 68-2903 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2903. Rural water or sewer district - Exemption from ad valorem and other taxes.

|All property, both real and personal, of any rural water or sewer district, as defined in the "Rural Water and Sewer Districts Act" contained in Chapter 266, Oklahoma Session Laws 1963, as amended (Chapter 18, Title 82, O.S. Supp. 1969), and created and organized for the purposes therein described, but which districts are incorporated as nonprofit corporations under the provisions of Chapter 13, Oklahoma Session Laws 1968 (Chapter 19, Title 18, O.S. Supp. 1969), shall be exempt from all ad valorem taxation. The motor vehicles or other vehicles of any such district shall be registered and licensed each year for a license fee of One Dollar ($1.00), and said districts shall be exempt from sales and use taxes. |Added by Laws 1988, c. 162, § 103, eff. Jan. 1, 1992.
68 OK Stat § 68-2904 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2904. Definitions.

|The following words when used in Sections 104 through 111 of this act shall have the following meanings, unless otherwise qualified by the context: |1. "Claimant" means a person who has filed a claim pursuant to Section 106 of this act.2. "Disabled person" means a person unable to engage in any substantial gainful activity by reason of a medically determined physical or mental impairment which can be expected to last for a continuous period of twelve (12) months or more. Proof of disability may be established by certification by an agency of state government, an insurance company, or as may be required by the Oklahoma Tax Commission. Eligibility to receive disability benefits under the Federal Social Security Act shall constitute proof of disability, for purposes of said sections.3. "Gross household income" means the gross amount of income of every type, regardless of the source, received by all persons occupying the same household, whether such income was taxable or nontaxable for federal or state income tax purposes, including pensions, annuities, federal social security, unemployment payments, veterans' disability compensation, public assistance payments, alimony, support money, workers' compensation, loss-of-time insurance payments, capital gains and any other type of income received; and excluding gifts.4. "Head of household" means a person who as owner or joint owner maintains a home and furnishes his own support for said home, furnishings and other material necessities.5. "Household" means any house, dwelling or other type of living quarters, and the real property thereof, occupied by the owner or joint owners as a residence, subject to ad valorem taxation.6. "Property taxes" means the ad valorem taxes on the household actually paid by the head of the household for the preceding calendar year.Added by Laws 1988, c. 162, § 104, eff. Jan. 1, 1992.
68 OK Stat § 68-2905 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2905. Persons 65 years of age or older or totally disabled person - Application and administration of Sections 2904 to 2911.

|The provisions of Sections 2904 through 2911 of this title shall apply only to persons sixty-five (65) years of age or older or to any totally disabled person, who is head of a household, was a resident of and domiciled in this state during the entire preceding calendar year, and whose gross household income does not exceed the amount of Twelve Thousand Dollars ($12,000.00) for any calendar year. The provisions of these sections shall be administered by the Oklahoma Tax Commission, which shall devise and furnish appropriate forms for claims, reports of household income, proof of property taxes paid, and such other forms as may be deemed necessary to support claims made pursuant to said sections. |Added by Laws 1988, c. 162, § 105, eff. Jan. 1, 1992. Amended by Laws 1996, c. 323, § 3, eff. Jan. 1, 1997.
68 OK Stat § 68-2906 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2906. Person 65 years of age or older or totally disabled person - Filing of claim.

|Any person sixty-five (65) years of age or older or any totally disabled person, who is the head of a household, a resident of and domiciled in this state during the entire preceding calendar year, and whose gross household income for such year does not exceed Twelve Thousand Dollars ($12,000.00) may file a claim for property tax relief on the amount of property taxes paid on the household occupied by such person during the preceding calendar year. Each head of household shall be allowed to file only one claim per year. |Added by Laws 1988, c. 162, § 106, eff. Jan. 1, 1992. Amended by Laws 1996, c. 323, § 4, eff. Jan. 1, 1997.
68 OK Stat § 68-2907 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2907. Person 65 years of age or older or totally disabled person - Amount of claim - Right to file claim.

|A. The amount of any claim filed pursuant to Section 108 of this act shall be for the amount of the property taxes paid by the claimant for the preceding calendar year which exceeds one percent (1%) of the household income, but no claim for property tax relief shall exceed Two Hundred Dollars ($200.00). |B. The right to file a claim and to receive property tax relief under the provisions of this act shall be personal to the claimant and shall not survive his death, except that a surviving spouse of the claimant may receive benefits hereunder upon the timely filing of a claim.Added by Laws 1988, c. 162, § 107, eff. Jan. 1, 1992.
68 OK Stat § 68-2908 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2908. Persons 65 years of age or older or totally disabled person - Time for filing claims - Income tax credit.

|All claims for relief in respect to property taxes authorized by Sections 104 through 111 of this act shall be received by and in the possession of the Oklahoma Tax Commission on or before June 30, 1992, for property taxes paid for the year 1991, and on or before June 30 each year thereafter for property taxes paid for the preceding calendar year. Claimants shall be allowed a direct credit against income taxes owed by such claimant to the State of Oklahoma for the amount of his claim, in which case such claim shall be filed with claimant's income tax return. |Added by Laws 1988, c. 162, § 108, eff. Jan. 1, 1992.
68 OK Stat § 68-2909 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2909. Persons 65 years of age or older or totally disabled person - Proof supporting claim - Forms.

|Every person filing a claim under Sections 104 through 111 of this act shall furnish the Oklahoma Tax Commission information and proof of age, household members, disability, amount of property taxes paid, changes, if any, of households, amount of gross income of household, and such other information as the Oklahoma Tax Commission may require. Claims and supporting proof must be on forms prescribed by the Oklahoma Tax Commission. |Added by Laws 1988, c. 162, § 109, eff. Jan. 1, 1992.
68 OK Stat § 68-2910 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2910. Persons 65 years of age or older or totally disabled person - Audit of claims - Hearing.

|A. The Oklahoma Tax Commission shall, within a reasonable time after receipt of a claim, audit said claim for correctness and payment. If the Oklahoma Tax Commission determines the amount of a claim to be incorrect or excessive, or the supporting proof to be inadequate, or that the claim should be disallowed for any other reason, it shall notify the claimant by mail of the correct amount, if any, for which the claim can be allowed or the finding and reasons for disallowance of the claim. The claimant may, within thirty (30) days after the date the notice is mailed by the Oklahoma Tax Commission, submit further or additional proof in support of his claim or request an oral hearing before the Oklahoma Tax Commission. B. Upon request for a hearing, the Oklahoma Tax Commission shall notify claimant in writing of the date, place and time of the hearing. The hearing date shall not be less than ten (10) days from the date of mailing the written hearing notice to the claimant. Upon examination of the claimant's additional proof or after the oral hearing, the Oklahoma Tax Commission shall enter an order in accordance with its findings. The order of the Oklahoma Tax Commission shall be final. |Added by Laws 1988, c. 162, § 110, eff. Jan. 1, 1992.
68 OK Stat § 68-2911 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2911. Persons 65 years of age or older or totally disabled person - Direct income tax credit - Payment of claims.

|Claims for property tax relief filed under Sections 104 through 111 of this act shall be allowed as a direct tax credit on the taxpayer's individual income tax return filed for the calendar year 1991 and each year thereafter. In all cases where claimants have no income tax liability or where the property tax relief authorized by this act exceeds the claimant's income tax liability, such claim, or any balance thereof, shall be paid out in the same manner and out of the same fund as refunds of income taxes are paid and so much of said fund as is necessary for such purposes is hereby appropriated. |Added by Laws 1988, c. 162, § 111, eff. Jan. 1, 1992.
68 OK Stat § 68-2912 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2912. Taxes on real estate as lien.

|As between grantor and grantee of any land where there is no express agreement as to who shall pay the taxes that may be assessed thereon, taxes on any real estate shall become a lien on such real estate on October 1 of each year, and if such real estate is conveyed after said date the grantor shall pay such taxes, and if conveyed on or prior to October 1st of such year the grantee shall pay such taxes. |Added by Laws 1988, c. 162, § 112, eff. Jan. 1, 1992.
68 OK Stat § 68-2914 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2914. County treasurer - Collection of taxes.

|The county treasurer of each county upon receipt of the tax rolls shall proceed with the collection of the taxes as therein extended, issuing, in triplicate, receipts upon all collections, delivering the original to the taxpayer and filing the triplicate with the county clerk. Such receipts shall be, in manner and form, the same as the tax rolls, and shall have endorsed thereon in red ink the amount of delinquent taxes levied against the property. |Added by Laws 1988, c. 162, § 114, eff. Jan. 1, 1992.
68 OK Stat § 68-2916 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2916. Mediums in which taxes payable - Tax receipts.

|All state, county, school district, city, town, or other taxes shall be paid to the county treasurer, either in lawful currency, or by check or draft upon a bank therein stated, or by post office or express order, or at the option of the county treasurer, by a nationally recognized credit or debit card as determined acceptable by the Oklahoma Tax Commission. If payment is made by a credit or debit card, the county treasurer may add an amount equal to the amount of the service charge incurred for the acceptance of such card. County treasurers may enter into contracts for credit card processing services according to applicable county purchasing law or may enter into agreements with the State Treasurer to participate in any credit card processing agreements entered into by the State Treasurer. It shall be unlawful for any county treasurer to receive in payment of any taxes to be collected, any state, county, school district, city or town warrants. No county treasurer shall be required to execute a tax receipt for any taxes except those paid in lawful money, until the check, draft, post office or express order has been actually paid, and in case any such check, draft, post office or express order should prove to be worthless, it shall not operate as a payment of the tax for the payment of which it was given, and any tax receipt or other receipt given therefor shall be illegal and void. Further, the county treasurer has the option of requiring cash as the method of payment if the taxpayer has previously issued bad or hot checks. |Added by Laws 1988, c. 162, § 116, eff. Jan. 1, 1992. Amended by Laws 1997, c. 144, § 3, eff. July 1, 1997; Laws 1997, c. 340, § 4, emerg. eff. June 9, 1997; Laws 2006, c. 77, § 5, eff. July 1, 2006.
68 OK Stat § 68-2917 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2917. Form of tax receipt - Furnishing list of items and rates of tax levy.

|The receipts for taxes issued by the county treasurers shall be in the form prescribed by the State Auditor and Inspector. The said county treasurer shall furnish, when requested, a printed list of the several items and rates of tax levy, by and upon which such tax is authorized to be collected. |Added by Laws 1988, c. 162, § 117, eff. Jan. 1, 1992.
68 OK Stat § 68-2918 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2918. Numbering tax receipts.

|All tax receipts issued by the county treasurer shall be numbered and the treasurer shall not receipt for more than one (1) year's taxes on the same property in one tax receipt, but shall keep a separate and distinct receipt, issued for the taxes of each year for which the same have been levied and assessed. |Added by Laws 1988, c. 162, § 118, eff. Jan. 1, 1992. Amended by Laws 2005, c. 47, § 1, eff. Nov. 1, 2005.
68 OK Stat § 68-2919 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2919. County treasurer's entry upon payment of tax.

|Whenever any taxes are paid, the county treasurer shall write upon the tax roll, opposite the description of the real estate or property whereon the same were levied, the word "Paid", together with the date of such payment and the name of the person paying the same. |Added by Laws 1988, c. 162, § 119, eff. Jan. 1, 1992.
68 OK Stat § 68-2920 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2920. Fraudulent tax receipt a felony.

|If any county treasurer in this state or his deputy, or any other person shall knowingly and willfully make, issue, and deliver any tax receipt, or duplicate tax receipt, required to be issued, by fraudulently making the tax receipt and its duplicate, or the paper purporting to be its duplicate, different from each other with the intent to defraud the State of Oklahoma or any county in said state or any person whomsoever, such county treasurer or deputy treasurer or other person shall be deemed guilty of a felony, and on conviction thereof shall be sentenced to imprisonment in the State Penitentiary for a time not less than one (1) year nor more than five (5) years. |Added by Laws 1988, c. 162, § 120, eff. Jan. 1, 1992. Amended by Laws 1997, c. 133, § 567, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 411, eff. July 1, 1999.NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 567 from July 1, 1998, to July 1, 1999.
68 OK Stat § 68-2921 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2921. County treasurer records.

|The county treasurer shall keep a record in the form prescribed by the State Auditor and Inspector, and at the close of each day's business shall enter up the duplicate of each tax receipt issued by him during such day, showing the number of each receipt, date of payment, equalized value, and total tax. |Added by Laws 1988, c. 162, § 121, eff. Jan. 1, 1992.
68 OK Stat § 68-2922 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2922. Duplicate tax receipts - Duty of county clerk.

|It shall be the duty of the county clerk on receiving any duplicate tax receipt from the county treasurer forthwith to examine the same and compare them with the abstract and list of receipts required to be filed with him and see that the taxes of the duplicate receipts correspond with the total collections for that day. If found to be correct, he shall enter in his cash book under the collections for the proper municipality the amount so reported by the county treasurer and shall be liable on his official bond to account for the same. |Added by Laws 1988, c. 162, § 122, eff. Jan. 1, 1992.
68 OK Stat § 68-2923 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2923. Apportionment and distribution of collections.

|At the end of each calendar month the county treasurer shall apportion all collections for said month, and distribute the same among the different funds to which they belong. |Added by Laws 1988, c. 162, § 123, eff. Jan. 1, 1992.
68 OK Stat § 68-2924 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2924. County treasurer's monthly statement of amount apportioned - County clerk to issue warrants for payment.

|The county treasurer shall at the end of each month after apportioning the collections of that month, make a statement to the county clerk of the amount apportioned each town, city and school district for all monies which are required by law to be paid to the treasurers of such towns, cities and school districts by the county treasurer, and the county clerk shall issue a warrant for the amount shown by the statement of the county treasurer, payable to the treasurer of such town, city or school district. The form of the warrant and the manner in which they shall be turned over to the various treasurers of the towns, cities, and school districts shall be prescribed by the State Auditor and Inspector. |Added by Laws 1988, c. 162, § 124, eff. Jan. 1, 1992.