reglab/housing_qa huggingface dataset:
68 OK Stat § 68-3020 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3020. Temporary appropriations.

|A. The excise boards of the various counties in the state may convene at any time after the beginning of any fiscal year, upon call of the chairman of the board, for the purpose of approving temporary appropriations for the counties, cities, school districts and other municipal subdivisions of the state. Whenever the governing board of any such county, city, school district or other municipal subdivision of the state shall present to the excise board of such county or of the county in which any such city, school district or other municipal subdivision is located in whole or in part, a verified application showing that the needs of such county, city, school district or other municipal subdivision so require, such excise board may make temporary appropriations for lawful current expenses of such county, city, school district or other municipal subdivision. |B. Warrants or checks may be drawn against such temporary appropriations pending action by the excise board upon the annual estimate of needs and budget of such county, city, school district or other municipal subdivision for such fiscal year. The amount which may be appropriated by such temporary appropriations shall in no event exceed the entire amount which the governing board, making the application, estimates will be available for the entire fiscal year for each purpose for which a temporary appropriation is requested; provided, however, the limitation on appropriations and any requirement for request or approval of temporary appropriations shall not apply to any city or town if the revenue from the ad valorem tax to the municipal general fund amounted to less than five percent (5%) of the total revenues accruing to the municipal general fund during the prior fiscal year. Such cities and towns may pay for lawful current expenditures pursuant to the estimate of needs as filed by the city or town and pending final action of the excise board.C. Any such temporary appropriations so approved by the excise board of any county shall, when the annual budget for such county, city, school district or other municipal subdivision is finally approved, be merged in the annual appropriations for the same purposes and any warrant which has been, in the meantime, drawn against such temporary appropriations shall be charged against the final approved annual appropriations of such county, city, school district or other municipal subdivision for the said current fiscal year.Added by Laws 1965, c. 501, § 2. Amended by Laws 1977, c. 60, § 1, eff. Oct. 1, 1977; Laws 1980, c. 226, § 6, emerg. eff. May 27, 1980; Laws 1983, c. 36, § 1, eff. Nov. 1, 1983; Laws 1988, c. 90, § 13, operative July 1, 1988. Renumbered from § 24100 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992. Amended by Laws 1991, c. 236, § 5, eff. Sept. 1, 1991; Laws 2004, c. 361, § 17, eff. July 1, 2004.
68 OK Stat § 68-3022 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3022. Municipal budgets and levies - Filing - Notice.

|After the officers of the several municipal subdivisions of the state, constituting the budget making bodies of such subdivisions, including counties, cities, towns and school districts, shall have made and filed their budgets as required by existing laws with the county clerks, and after advertisement as now required by law, the excise boards shall meet from time to time thereafter until the State Board of Equalization shall have reported the valuation of public service corporations and utilities, together with the equalized valuation of all other property, to the county, and shall then proceed to pass on appropriations and make levies for all such municipal subdivisions as now provided by law, and shall file a copy of all budgets with the levies made thereon, with the State Auditor and Inspector, and one copy with the county clerks of the respective counties, and the county clerk shall immediately thereafter publish notice for one time, in some newspaper of general circulation in the county, that such budgets and levies are on file for the inspection of any citizen. |Within three (3) days after the filing of any such budgets and levies with the State Auditor and Inspector, the State Auditor and Inspector shall give notice by mail of the fact and date of such filing to any taxpayer who shall have filed written request therefor.Added by Laws 1965, c. 501, § 2. Amended by Laws 1979, c. 30, § 41, emerg. eff. April 6, 1979. Renumbered from Title 68, § 24102 by Laws 1988, c. 162, § 163, eff. Jan 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992; Laws 2004, c. 447, § 14, emerg. eff. June 4, 2004.
68 OK Stat § 68-3023 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3023. Examination of budgets and levies by taxpayers - Filing protests.

|(a) Taxpayers of the state shall have the right, at all times, to examine the budgets and levies on file with the respective county clerks of the state and with the State Auditor and Inspector, for the purpose of checking same for illegalities in the levies made, and any taxpayer may, at any time within fifteen (15) days from the date of filing with the State Auditor and Inspector as above provided for, file a protest in writing together with three copies thereof, with the State Auditor and Inspector against any alleged illegality of any levy. Provided the State Auditor and Inspector shall grant an additional fifteen (15) days in which any taxpayer may file protest to any budget or levy upon proper application showing the necessity for such extension. The State Auditor and Inspector shall thereupon transmit by certified mail one copy of each to the county clerk, the district attorney and county treasurer of the county affected thereby; or said protest with the same number of copies may be filed with the county clerk in which event the county clerk shall transmit one copy of each to the State Auditor and Inspector and to the district attorney and county treasurer of the county affected thereby, and such filing shall have the same force and effect as though filed with the State Auditor and Inspector. The said protest shall specify the said alleged illegal levy and the grounds upon which said alleged illegalities are based. Any protest filed by any taxpayer as herein provided shall inure to the benefit of all taxpayers. If no protest is filed by any taxpayer as to the levy of any county or municipal subdivision thereof within said fifteen-day period or any extension thereof all appropriations and levies of said county and municipal subdivisions thereof not protested, shall be deemed to be legal, and all proceedings for refunds or suits for refunds or recovery of taxes or to contest the validity thereof in any manner shall be barred. |(b) The excise board may reconvene at any time within sixty (60) days after the filing of the budgets and levies with the State Auditor and Inspector and reduce any protested budgets and levies which the excise board deems to be illegal.Laws 1965, c. 501, § 2; Laws 1973, c. 268, § 1, emerg. eff. May 24, 1973; Laws 1979, c. 30, § 42, emerg. eff. April 6, 1979. Renumbered from § 24103 by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 OK Stat § 68-3025 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3025. Powers and duties of Court - Continuances.

|Said Court shall have the power and it shall be its duty to hear and determine all protests filed under Section 24103 of this Code, and it shall have the power to administer oaths, compel the attendance of witnesses and production of evidence, including any public record from any county in the state upon the hearing of such protests. Said Court shall proceed to hear and determine all said protests as speedily as practicable, and, so far as practicable, shall hear all protests for any county on the same date; provided that continuances may be granted as to any protestant or any county upon good cause shown. |Laws 1965, c. 501, § 2; Renumbered from § 24105 by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 OK Stat § 68-3026 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3026. Decision - Correction of appropriations and tax roll - Representation of counties - Pleading.

|The Court of Tax Review shall hear and determine all protests submitted to it and its decision shall be in writing and filed with the State Auditor and Inspector whose duty it shall be, if no appeal be taken as hereinafter provided, to transmit a copy of such decision to the county clerk, county assessor, and county treasurer, and to the protestant or his attorney of record, and it shall thereupon be the duty of the county clerk to correct the appropriations accordingly, and the duty of the county assessor to so correct the tax rolls if the same have not been turned over to the county treasurer. The district attorney, assisted by the Attorney General at the request of the district attorney, shall represent his county and the municipal subdivisions thereof at the hearing of any protest before said Court of Tax Review, and each county shall pay all necessary expenses of its district attorney in attending any such hearings. No pleadings by the county shall be required and the cause shall be deemed at issue upon the filing of such protest. |Laws 1965, c. 501, § 2; Laws 1979, c. 30, § 44, emerg. eff. April 6, 1979; Laws 1988, c. 162, § 155, eff. Jan. 1, 1992. Renumbered from § 24106 by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992, and by Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 OK Stat § 68-3027 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3027. Appeals - Finality of unappealed decision.

|Either the protestant or the county may appeal from the final decision of the Court to the Supreme Court of the state, and it shall be sufficient to perfect such appeal if the appellant shall, within thirty (30) days from the date of such decision of the Court, file with the Clerk of the Supreme Court a petition in error with a copy of the order or decision appealed from. If no appeal be taken, the decision of the Court shall be final. |Laws 1965, c. 501, § 2; Laws 1970, c. 189, § 1, eff. Jan. 1, 1971. Renumbered from § 24107 by Laws 1988, c. 162, § 163, eff. Jan 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 OK Stat § 68-3028 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3028. Time and manner of perfecting record on appeal - Determination without costs - Setting case for hearing.

|The Court shall cause the evidence adduced at any time and all hearings to be taken and preserved, and upon an appeal being taken in any case, the record, consisting of protest and the transcript of the proceedings sought to be reviewed, shall be perfected within the time and in the manner prescribed by rule of the Supreme Court. The time limit prescribed herein for filing the petition in error may not be extended. The appeal shall be docketed and determined without cost to either party and the Supreme Court shall, as soon as practicable, set the case for hearing after briefs have been filed under the rules and orders of the Court. |Laws 1965, c. 501, § 2; Laws 1970, c. 189, § 2. Renumbered from § 24108 by Laws 1998, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 OK Stat § 68-3029 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3029. Mandate from Supreme Court - Correction of appropriation.

|After the decision of the Supreme Court in any case becomes final, the Clerk of said Court shall issue and transmit a proper mandate to the State Auditor and Inspector, who shall thereupon transmit certified copies thereof to the county clerk, county treasurer and the attorney of record for the protestant, and the county clerk shall thereupon immediately correct the appropriations in accordance with said mandate and as herein provided in cases where no appeal is taken. |Laws 1965, c. 501, § 2; Laws 1979, c. 30 § 45, emerg eff. April 6, 1979. Renumbered from § 24109 by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 OK Stat § 68-3030 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3030. Effect of protest - Refund of excess taxes.

|(a) The filing of protest as herein provided shall not prevent the spreading of record and the collection of any levy made by the excise board, but if any protest be filed as herein provided and any taxes shall be paid pending the hearing and determination of said protest or pending the decision of the Supreme Court, all that part of the levy alleged in said protest to be illegal shall be retained by the county treasurer in a separate fund until the legality of said levy has been determined, and all taxes paid by any taxpayer in excess of the amount finally determined to be legal shall be refunded by the county treasurer to the taxpayer, together with such interest thereon as may have been received by the county treasurer on such fund pending final determination of the illegality of such levy, upon verified claim filed with the county clerk at any time within six (6) months after such final determination. |(b) It shall be the duty of the county clerk within thirty (30) days from the final determination of the illegality of all levies to notify all taxpayers by publication in one issue of a newspaper of general circulation in the county that refund will be made of excess tax collected.(c) If no demand is made for refund within said period of six (6) months, said taxes so collected and held shall be distributed to the fund or funds for which they were levied and collected and credited as a surplus therein for the next succeeding fiscal year.Laws 1965, c. 501, § 2; Renumbered from § 24110 by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 OK Stat § 68-3031 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3031. Payment and collection of taxes not affected.

|Nothing in Sections 24102 - 24112 of this Code shall be construed to affect the time for payment and collection of taxes as now provided by law. |Laws 1965, c. 501, § 2. Renumbered from § 24111 by Laws 1988, c. 162, § 163, eff. Jan 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 OK Stat § 68-3033 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3033. County clerk to furnish budget forms.

|It is hereby made the duty of each county clerk, as secretary of the county excise board of his county, to procure and furnish, at the expense of his county, the budget forms required by Section 24102 of this Code for the budget making bodies mentioned therein to prepare and file for consideration by said excise board and to be, by them, filed with the county clerk and State Auditor and Inspector as prescribed by law. |Laws 1965, c. 501, § 2; Laws 1979, c. 30, § 47, emerg. eff. April 6, 1979. Renumbered from § 24113 by Laws 1988, c. 162, § 163, eff. Jan 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 OK Stat § 68-3034 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3034. Rainy day and capital reserve funds – Counties with excise board.

|This act shall permit counties with an excise board as per Section 3005.1 of Title 68 of the Oklahoma Statutes or budget board as per Section 1407 of Title 19 of the Oklahoma Statutes to establish a rainy day fund and capital reserve fund, such that each will be its own continuing fund carrying over its balance from year to year. |Added by Laws 2021, c. 52, § 1, eff. July 1, 2021.
68 OK Stat § 68-3034.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3034.1. Rainy day fund.

|A. As used in this act, a "rainy day fund" shall be a cash account to pay for unforeseen future emergencies or loss in revenue for the county budget. The rainy day fund shall be funded with surplus funds or monies receipted over and above the itemized estimate of needs for the general fund. Such transfers from the surplus funds shall occur at the time of the budget approval. The balance of the rainy day fund shall not be part of the general budget within the estimate of needs but shall be recorded on the estimate of needs as a special fund. When the county has excess funds, the county may by resolution deposit the funds in the rainy day fund. However, after funds are so transferred, they are not transferable back to the original source. The rainy day fund may contain up to, but not more than, fifty percent (50%) of the previous year's approved budget. |B. 1. Up to one-half (1/2) of the balance of the rainy day fund may be used for natural disasters that are declared such by the Governor, board of county commissioners or by the federal government. Such expenditures must be spent in accordance with Section 1500 et seq. of Title 19 of the Oklahoma Statutes.2. Up to one-eighth (1/8) of the balance of the rainy day fund may be used to supplement the county's current general budget if it is less than the previous year's budget.3. Up to one-eighth (1/8) of the balance of the rainy day fund may be used to supplement the current year's revenue when collections come in shorter than estimated and a revenue failure is declared by the board of county commissioners.Added by Laws 2021, c. 52, § 2, eff. July 1, 2021.
68 OK Stat § 68-3034.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3034.2. Capital reserve fund.

|A. As used in this act, a "capital reserve fund" shall be a cash account, which may be used to pay for long-term capital needs of the county. The capital reserve fund shall be funded from the general budget or other legal source. The balance of the capital reserve fund shall not be part of the general budget within the estimate of needs but shall be recorded on the estimate of needs as a special fund. When the county has excess funds, the county may by resolution deposit the funds in the capital reserve fund. However, after the funds are so transferred, they are not transferable back to the original source. |B. Expenditures may be made out of the capital reserve fund as needed and determined by the board of authority. Expenditures are limited to county facilities. Such expenditures must be spent in accordance with Section 1500 et seq. of Title 19 of the Oklahoma Statutes.C. The Office of the State Auditor and Inspector may establish proper documents and procedures.Added by Laws 2021, c. 52, § 3, eff. July 1, 2021.
68 OK Stat § 68-3101 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3101. Tax lien on real property.

|Taxes upon real property are hereby made a lien for seven (7) years from the date upon which such tax became due and payable. |Added by Laws 1985, c. 356, § 11, emerg. eff. July 30, 1985. Renumbered from § 24304.1 by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. January 1, 1992.
68 OK Stat § 68-3102 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3102. Personal property tax lien - Notice - Entry on docket - Priority.

|Except for periods governed by the provisions of subsection C of Section 3148 of this title, within sixty (60) days after taxes on personal property shall become delinquent as of April 1, the county treasurer shall mail notice to the last-known address of such delinquent taxpayer and cause a general notice to be published one time in some newspaper of general circulation, published in the county, giving the name of each person owing delinquent personal property taxes, stating the amount thereof due, and stating that such delinquent personal property taxes, within thirty (30) days from date of this publication, shall be placed on a personal property tax lien docket in the office of the county treasurer and the homestead exemption of such taxpayer shall be canceled pursuant to Section 2892 of this title. Such liens are superior to all other liens, conveyances or encumbrances filed subsequent thereto, on real or personal property. The tax lien shall be a lien on all real and personal property of the taxpayer in the county for a period of seven (7) years, except as otherwise provided in subsection B of Section 3103 of this title. From and after the entry of the tax upon the tax lien docket, any person claiming any interest in any land or personal property can sue the county treasurer and board of county commissioners in the district court to determine the validity or priority of the lien. |Added by Laws 1965, c. 501, § 2. Amended by Laws 1970, c. 299, § 2, emerg. eff. April 28, 1970; Laws 1971, c. 165, § 1, emerg. eff. May 25, 1971; Laws 1990, c. 63, § 3, eff. Jan. 1, 1991; Laws 1990, c. 339, § 17, emerg. eff. May 31, 1990; Laws 1991, c. 41, § 1, emerg. eff. April 4, 1991. Renumbered from § 24305 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992, and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 1997, c. 340, § 5, emerg. eff. June 9, 1997; Laws 2004, c. 447, § 15, emerg. eff. June 4, 2004; Laws 2020, c. 25, § 1, emerg. eff. May 18, 2020.
68 OK Stat § 68-3104 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3104. Tax warrants.

|A. Except for periods governed by the provisions of subsection C of Section 3148 of this title: |1. The county treasurer shall issue tax warrants for the collection of delinquent personal taxes upon demand of any person, or whenever the treasurer shall deem it advisable, on a form prescribed by the State Auditor and Inspector, to the sheriff of the county in which the real or personal property is located for the collection of such delinquent personal taxes.2. The tax warrant shall be issued or directed against any person or legal entity who had possession, control or an interest in personal property at the time the taxes were assessed.3. The tax warrant shall command the sheriff to collect the amount due for unpaid taxes, penalties and interest thereon, cost of advertising, sheriff's collection fees and any other lawful fees on personal property belonging to the person to whom such taxes were assessed, and if no personal property is found, then upon any real property such person owns or in which such person has an interest.B. Except for periods governed by the provisions of subsection C of Section 3148 of this title:1. The sheriff, upon receiving a tax warrant, shall levy said warrant and sell the property of the taxpayer in the manner and form as provided for the sale of personal and/or real property on execution.2. The sheriff shall pay the total amount received from the sale of personal and/or real property to the county treasurer.3. The tax warrant shall be returned by the sheriff within sixty (60) days after its issuance.4. Failure to collect or return the tax warrant as provided in this section, shall subject the sheriff to the same penalties as provided by law for the failure to collect or return execution.5. The sheriff shall be entitled to the same fees as are provided by law for like sales on execution.Added by Laws 1971, c. 165, § 3, emerg. eff. May 25, 1971. Amended by Laws 1979, c. 30, § 125, emerg. eff. April 6, 1979. Renumbered from § 24306.1 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992, and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 2003, c. 184, § 6, eff. Nov. 1, 2003; Laws 2020, c. 25, § 3, emerg. eff. May 18, 2020.
68 OK Stat § 68-3105.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3105.1. Tax liens held prior to effective date of act.

|Any person holding a tax lien pursuant to Sections 3101 through 3125 of Title 68 of the Oklahoma Statutes prior to the effective date of this act shall be authorized to continue the tax lien or tax deed process under the laws in effect at the time such tax lien or tax deed was obtained. |Added by Laws 2008, c. 82, § 7, emerg. eff. April 24, 2008.