reglab/housing_qa huggingface dataset:
19 OK Stat § 19-1220 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1220. Tax exemption.

|Districts formed hereunder shall be exempt from all excise taxes and, further, shall be exempt from payment of assessments in any general or special taxing district levied upon the property of the district, whether real, personal, or mixed. Any and all securities and evidences of indebtedness issued by a district created pursuant to the Ambulance Service Districts Act and the income interest and capital gains thereon shall not be subject to the income tax laws of this state and persons owning or holding the securities and evidences of indebtedness or their heirs, devisees, successors, or assigns shall not be required to pay to the State of Oklahoma income tax upon the profits and capital gains upon the securities and evidences of indebtedness. |Added by Laws 1974, c. 86, § 20, emerg. eff. April 19, 1974. Amended by Laws 2010, c. 295, § 19, emerg. eff. June 6, 2010.
19 OK Stat § 19-1230 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1230. Change of grade of road, street, etc. - Permanent improvement - Powers of commissioners.

|Any board of county commissioners in the State of Oklahoma is hereby empowered, within the unincorporated limits of the county, to establish and change the grade of any road, street, avenue, lane, alley, or other public place, and to permanently improve the same by grading, paving, constructing, macadamizing, chatting or graveling, curbing, guttering, draining and otherwise improving the same, including the installation of the necessary manholes, catch basins, inlets and drainage pipes and storm sewers with necessary connections thereto for the purpose of providing for the adequate disposition of surface water falling on such improvements or carried thereon, and to make all necessary connections, whenever the public necessity may require such improvements. |Added by Laws 1978, c. 208, § 2, eff. Jan. 1, 1979.
19 OK Stat § 19-1231 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1231. Compensation of abutting record title holders - Failure to compensate.

|No change of any grade previously established by such county shall be made without making due compensation to the record title holders of abutting property for any damage caused by such grade change to the permanent improvements erected on said property with reference to the grade previously established. The failure to make such compensation shall in no way invalidate such assessments on the property chargeable with such assessments as provided in Section 1240 of this title. |Added by Laws 1978, c. 208, § 3, eff. Jan. 1, 1979. Amended by Laws 1984, c. 43, § 1, emerg. eff. March 27, 1984.
19 OK Stat § 19-1232 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1232. Plans and specifications for improvements - Resolution - Assessment plat - Cost estimates - Protests - Assessment roll.

|When the board of county commissioners deems it necessary to construct a project, grade, pave, macadamize, chat, gravel, curb, gutter, drain, or otherwise improve any road, street, alley, avenue, lane, or any part thereof, which has been established, within the unincorporated area of such county, it shall, by resolution, require the county engineer, or if there is no county engineer, a licensed engineer whose services have been contracted for, as provided by law, to prepare preliminary plans which shall include a typical section of the contemplated work or improvement, type or types of material, approximate thicknesses and widths, a preliminary estimate of the cost of such improvement, together with the cost of any improvements or draining connections directly chargeable to the property, and an assessment plat showing the area to be assessed. The resolution may provide for one or more types of construction, and the engineer shall separately estimate the cost of each type of construction. Each estimate may be in a lump sum or by unit prices, whichever seems most desirable to said engineer, for the complete improvement. The estimate shall also include the cost of advertising, appraising, engineering, and such other expense or contingencies, including attorneys and fiscal agents fees which in the judgment of such engineer are necessary or essential to the completion of such work or improvement and the payment of the cost thereof. Should more than one road, street, avenue, alley, lane, public place, or part thereof, be included in such resolution, separate estimates as to each shall be made, and any protest or objection shall be made and considered separately. For the purpose of protest in accordance with Section 1234 of this title, disconnected parts of the same street shall be treated as separate streets. |The resolution shall also require the county assessor to prepare a preliminary assessment roll based on the cost estimates of the preliminary plans and the assessor's estimate of the apportionment of benefits to the respective lots or tracts of land.Added by Laws 1978, c. 208, § 4, eff. Jan. 1, 1979. Amended by Laws 1983, c. 148, § 1, operative July 1, 1983.
19 OK Stat § 19-1233 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1233. Consulting engineer - Bond attorneys' or fiscal agents' services.

|The board of county commissioners shall have authority to contract for the services of consulting engineers to prepare the necessary surveys, plans, plats, profiles, estimates, and all other details for said work or improvements and to supervise said work. The consulting engineer may be a person, firm, or corporation, resident in or outside of the State of Oklahoma, duly registered as an engineer in the State of Oklahoma. The board of county commissioners shall have authority to contract for the services of bond attorneys or fiscal agents to prepare and sell the bonds of the assessment district as provided for by law. These services shall include the preparation of documents and transcripts, printing, advertising, appraising, delivering, and such other expenses as may be necessary to issue and to sell bonds of the assessment district. |The compensation for the engineering services shall not exceed the guidelines established by the Oklahoma Society of Professional Engineers. The compensation for the bond attorneys and fiscal agents shall be consistent with statutes prescribing fees for similar services for general obligation bonds issued by cities and counties. The county shall provide for the payment of such services and expenses from the assessments to be levied against the property as part of the cost of the improvements or from available county road funds.Added by Laws 1978, c. 208, § 5, eff. Jan. 1, 1979. Amended by Laws 1983, c. 148, § 2, operative July 1, 1983.
19 OK Stat § 19-1235 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1235. Contest of improvement.

|Any record title holder of property or other person interested in such proposed improvement shall have the right to institute an action to contest the action of the board of county commissioners of such county in adopting and approving the plans, plats, typical sections, or estimates filed by the engineer in the district court of the county in which a road improvement district is located at any time not later than fifteen (15) days after publication of the resolution provided for in Section 1234 of this title. Any suit instituted after the expiration of said fifteen (15) days shall not be maintained to question such plans, plats, typical sections, or estimates and the record title holders of property liable for assessment shall be deemed to have waived all objections to such proposed improvement. |Added by Laws 1978, c. 208, § 7, eff. Jan. 1, 1979. Amended by Laws 1984, c. 43, § 3, emerg. eff. March 27, 1984.
19 OK Stat § 19-1236 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1236. Petition for improvement - Sufficiency.

|If the record title holders of more than sixty percent (60%) of the area of the land liable to assessments for any improvement petition the county commissioners of such county for the improvement of any road, street, alley, lane, or avenue, or part thereof, not less than six hundred (600) feet in length, the petition shall describe the character of the improvement desired, the width of the same, and the materials preferred by the petitioners for such improvement. The petition shall show the petitioners are the record title holders of the land liable for assessment and shall include a plat of the area to be assessed which shows the area of each parcel of land to be assessed on a pro rata basis of the entire area to be assessed, the preliminary plans, typical sections, and estimates. The notice providing for determining the necessity of such improvements shall not be published as provided in Section 1234 of this title. |The finding of the board of county commissioners as to the sufficiency of any such petition shall be conclusive and binding for all purposes, including prohibiting protest or objection to such improvement, and against all persons. The board shall have the power to have hearings on said petition and compel the attendance of witnesses under oath to determine the sufficiency of said petition, and no action or suit to question the findings of the board on the sufficiency of said petition shall be commenced later than fifteen (15) days after such finding. Upon finding the petition sufficient, the board shall cause such improvements to be made in accordance with the prayer of said petition as nearly as may be practicable.Added by Laws 1978, c. 208, § 8, eff. Jan. 1, 1979. Amended by Laws 1983, c. 148, § 4, operative July 1, 1983; Laws 1984, c. 43, § 4, emerg. eff. March 27, 1984.
19 OK Stat § 19-1237 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1237. Powers of commissioners relative to petition for improvement - Revision of assessments.

|Whenever the petition provided for by Section 1236 of this title is presented, or when the board of county commissioners of any county has determined to pave or otherwise improve any road, street, avenue, lane, alley, or other public place, and has passed the required resolution, the board shall then have the power to establish all rules and regulations as may be necessary to require the record title holders of all property subject to assessment to pay the cost of such improvement, to cause to be put in and constructed all drainage in and underneath the streets, avenues, lanes, and alleys, and other public places where such improvements are made, and all cost and expense for making such connections not paid for by the record title holder of property may be contracted for by said county and shall be taxed as a direct charge against such property and shall be included in and made a part of the assessment to cover the cost of such improvement. |Any assessment made pursuant to this section shall be subject to an annual revision by the county commissioners. Such revision shall be made to equitably distribute the benefits and costs of such improvements. The commissioners shall not raise the revision above the amount of the original assessment.Added by Laws 1978, c. 208, § 9, eff. Jan. 1, 1979. Amended by Laws 1984, c. 43, § 5, emerg. eff. March 27, 1984; Laws 1985, c. 162, § 1, emerg. eff. June 13, 1985.
19 OK Stat § 19-1239 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1239. Awarding of contracts - Excessive costs.

|At the time and place specified in the notice to contractors, the board of county commissioners shall examine all bids received and, without unnecessary delay, award the contract to the lowest and best bidder, who will perform the work and furnish the materials which have been selected, and perform all the conditions imposed by the board, as prescribed in the resolution for the work or improvement and notice for proposals. The aggregate amount of the contract shall not exceed the final estimate of cost submitted by the engineer for the improvement as provided in Section 1238 of this title. In the event of any excess in cost over said engineer's estimate, the excess shall be void and no assessments for such excess levied. The board shall have the right to award a contract for all or a portion of such improvement or to reject any or all bids, and to readvertise for other bids when any such bids are not, in its judgment, satisfactory. The letting of the bid shall not be complete until the contract is duly executed, and the bonds approved. |Added by Laws 1978, c. 208, § 11, eff. Jan. 1, 1979. Amended by Laws 1983, c. 148, § 6, operative July 1, 1983.
19 OK Stat § 19-1240 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1240. Appraisement and apportionment of benefits - Errors in description of lot or tract liable for assessment.

|Within ten (10) days of the filing of the final plans, specifications and cost estimates with the county clerk, the board of county commissioners shall, by resolution, direct the county assessor to appraise and apportion the benefits to the several lots and tracts of land which shall be described in the resolution according to the record title of the land. Any error in the description of any lot or tract of land liable for assessments shall not invalidate such assessment or lien. |Added by Laws 1978, c. 208, § 12, eff. Jan. 1, 1979. Amended by Laws 1983, c. 148, § 7, operative July 1, 1983; Laws 1984, c. 43, § 7, emerg. eff. March 27, 1984; Laws 1985, c. 162, § 2, emerg. eff. June 13, 1985.
19 OK Stat § 19-1241 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1241. County assessor - Duty to appraise and apportion - Reports.

|It shall be the duty of the county assessor, within five (5) days after being directed to appraise the property, to proceed to appraise and apportion the benefits to such lots and tracts of land as shall have been designated by the board of county commissioners, according to the title as aforesaid, after having taken and subscribed an oath to make a true and impartial appraisement and apportionment. A written report of such appraisement and apportionment shall be returned and filed with the county clerk within ten (10) days from the date of notice to the county assessor. |Added by Laws 1978, c. 208, § 13, eff. Jan. 1, 1979.
19 OK Stat § 19-1242 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1242. Objections to appraisement or apportionment - Hearing - Notice - Time.

|When the report required pursuant to the provisions of Section 1241 of this title has been returned, the board of county commissioners shall appoint a time for holding a hearing to hear any complaints or objections that may be made concerning the appraisement and apportionment as to any of such lots or tracts of land. Notice of such hearing shall be published by the county clerk in six consecutive issues of a daily newspaper or two consecutive issues of a weekly newspaper of general circulation published in said county. The time fixed for said hearing shall be not less than five (5) nor more than ten (10) days from the last publication. Not less than ten (10) days before said hearing the clerk shall notify each listed record title holder of lots or tracts of land within said district as shown by the current ownership rolls in the county treasurer's office in the manner provided pursuant to the provisions of Section 1234 of this title. |Added by Laws 1978, c. 208, § 14, eff. Jan. 1, 1979. Amended by Laws 1983, c. 148, § 8, operative July 1, 1983; Laws 1984, c. 43, § 8, emerg. eff. March 27, 1984.
19 OK Stat § 19-1243 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1243. Review of appraisement and apportionment - Objections to proposed assessment.

|A. The board of county commissioners conducting said hearing or any adjournment thereof shall have the power to review and correct said appraisal and apportionment, and to raise or lower the same as to any lots or tracts of land, as they shall deem just, and shall, by resolution, confirm the same as so revised and corrected by them. |B. At or prior to said hearing, any person, firm or corporation may file objections in writing against the validity or amount of any proposed assessment, specifically setting forth the nature thereof, and shall have full opportunity to be heard thereon. The board of county commissioners shall adjudicate and determine said objections and shall make such order as may be just and proper. Any objections to the regularity of the proceedings with reference to the making of the improvement or the validity or the amount of any assessment, shall be deemed waived unless presented at the time and in the manner herein specified.Added by Laws 1978, c. 208, § 15, eff. Jan. 1, 1979.
19 OK Stat § 19-1244 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1244. Property of cities, towns, counties, boards of education or school districts - Assessment against.

|Any property which a city, town, county, or any board of education or school district shall hold title to shall be treated and considered the same as the property of other record title holders. Such city, town, county, school district, or board of education within the district to be assessed may pay the total assessment against its property without interest within thirty (30) days from the date of the publication of the resolution levying the assessment or, in the event the assessment is not paid in full without interest within the thirty-day period, the city, town, county, school district, or board of education shall annually provide by the levy of taxes in a sufficient sum to pay the maturing installments of assessments and interest on said assessments. |Added by Laws 1978, c. 208, § 16, eff. Jan. 1, 1979. Amended by Laws 1984, c. 43, § 9, emerg. eff. March 27, 1984.
19 OK Stat § 19-1246 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1246. Street intersections and alley crossings - Improvement costs - State aid.

|A. The board of county commissioners, in its discretion, may provide for the payment of the cost for improving streets, roads, intersections, alley crossings, or any part thereof, out of the county road fund. |B. The Transportation Commission is authorized in its sole discretion to enter into agreements with the board of county commissioners of any county for participation with State Highway Construction and Maintenance Funds in the cost of any improvements on roads and streets which are a part of the state highway system, and such agreements may provide for the award and supervision of the contract by said county, the state's share of the cost to be due and payable upon completion of the project.Added by Laws 1978, c. 208, § 18, eff. Jan. 1, 1979. Amended by Laws 1983, c. 148, § 9, operative July 1, 1983.
19 OK Stat § 19-1247 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1247. Payment of assessments - Interest - Levy of assessment - Assessment resolution - Liens.

|Assessments in conformity to the appraisement and apportionment, as corrected and confirmed by the board of county commissioners, shall be payable in ten equal annual installments. The assessments shall bear interest at the rate of not more than thirteen percent (13%) per annum until paid, payable in each year at such time as the installments are made payable. The board of county commissioners of said county shall levy assessments by resolution in accordance with said appraisement and apportionment, as confirmed, against the record title holders of lots and tracts of land liable for said assessments. The resolution shall provide that the record title holders of the assessed property shall have the privilege of paying the amounts of their respective assessments without interest within thirty (30) days from the date of the publication of such resolution. The special assessments and each installment of such assessments and the interest on such assessments are hereby declared to be a lien against the lots and tracts of land assessed from the date of the publication of the resolution levying the same. Said lien shall be coequal with the lien of other taxes and prior and superior to all other liens against such lots or tracts of land. The lien shall continue for unpaid installments and interest until such assessments and interest thereon shall be fully paid. Unmatured installments shall not be deemed to be within the terms of any general covenant of warranty. |Added by Laws 1978, c. 208, § 19, eff. Jan. 1, 1979. Amended by Laws 1983, c. 148, § 10, operative July 1, 1983; Laws 1984, c. 43, § 10, emerg. eff. March 27, 1984.
19 OK Stat § 19-1248 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1248. Road assessment record.

|As soon as the assessing ordinance is adopted, the county clerk shall prepare a book which shall be known as the road assessment record in which the clerk shall enter the names of each person holding title to the land to be assessed as ascertained from the records of the county, or in case the name of the record title holder is not known, a statement to that effect and description of the lot, tract, or subdivision, with a blank space for entering the amount of the assessment and with a suitable column for entering the payments which may be made from time to time on account of such assessment. |Added by Laws 1978, c. 208, § 20, eff. Jan. 1, 1979. Amended by Laws 1984, c. 43, § 11, emerg. eff. March 27, 1984; Laws 2010, c. 40, § 2, eff. Nov. 1, 2010.
19 OK Stat § 19-1249 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1249. Due date of first installment - Delinquent installments - Collection of installments - Limitation of actions.

|The first installment of the assessment, together with interest upon the whole assessment from the date of the passage of the assessing resolution to the first day of the next September, shall be due and payable in cash on or before the first day of September next succeeding the passage of the resolution. If such assessing resolution is not passed prior to the first day of July, the first installment of such assessment shall be due and payable in cash with interest from the date of the passage of such assessing resolution to the first day of September of the following year. In case any installment or interest is not paid when due, the installment so matured and unpaid and the unpaid interest thereon shall draw interest at the rate of fifteen percent (15%) per annum from maturity until paid, except otherwise provided. All assessments and interest shall be collected by the county clerk and shall be paid to the county treasurer who shall keep the same in a separate special fund for the purpose of paying the bonds and interest thereon, issued against such assessments. After the payment of all bonds and interest thereon, any surplus remaining in said fund shall be used for the purpose of repairing and maintaining any improvement for which assessments have been levied, and for no other purpose. No statute of limitations shall commence to run against any installment until after the maturity of all installments. |Added by Laws 1978, c. 208, § 21, eff. Jan. 1, 1979. Amended by Laws 1983, c. 148, § 11, operative July 1, 1983.
19 OK Stat § 19-1252 (2021)
2021 Oklahoma Statutes|Title 19. Counties and County Officers|§19-1252. Penalties for delinquent taxes - Disposition.

|All penalties for delinquent taxes, including penalties on special assessments and the interest of bonds for paving or other special assessment bonds, over and above the amount specified in the face thereof, shall be and become the property of the county and shall be collected by the county treasurer. |Added by Laws 1978, c. 208, § 24, eff. Jan. 1, 1979.