Okla. Stat. tit. 19, § 19-765
This is the official text of Okla. Stat. tit. 19, § 19-765, part of Oklahoma’s Stat. tit. 19, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 19,." Browse the sections below, each linked to its official government source.
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Proclamation - Publication and posting - Persons holding
Official statutory text
tax receipts - Duty.
Oklahoma Statutes - Title 19. Counties and County Officers Page 271
In all such cases where the tax rolls and the records of the
county treasurer's office, pertaining to the taxes on any of the
property in the county, have been destroyed as aforesaid, the board
of county commissioners shall have power and authority to order and
direct, by proclamation in some weekly newspaper for three
successive issues and by posting one copy of said resolution and
proclamation on the front door of each and every school house in
said county, that all persons holding tax receipts for three (3)
years immediately prior to the first publication of said
proclamation, for the past three (3) years, shall be required to
present the same to the county treasurer, that he may give proper
credit for the taxes against said property, and upon a failure of
any person so to present said tax receipts within ninety (90) days
after publication and posting of such resolution or proclamation the
presumption shall be that the taxes for such year or years have not
been paid, and if such delinquent taxpayer shall fail within six (6)
months to make satisfactory proof to the board of county
commissioners that the taxes on such property have been paid, then
it shall be conclusively presumed that the taxes on such property
have not been paid prior to the time the records thereof were
destroyed.
Oklahoma Statutes - Title 19. Counties and County Officers Page 271
In all such cases where the tax rolls and the records of the
county treasurer's office, pertaining to the taxes on any of the
property in the county, have been destroyed as aforesaid, the board
of county commissioners shall have power and authority to order and
direct, by proclamation in some weekly newspaper for three
successive issues and by posting one copy of said resolution and
proclamation on the front door of each and every school house in
said county, that all persons holding tax receipts for three (3)
years immediately prior to the first publication of said
proclamation, for the past three (3) years, shall be required to
present the same to the county treasurer, that he may give proper
credit for the taxes against said property, and upon a failure of
any person so to present said tax receipts within ninety (90) days
after publication and posting of such resolution or proclamation the
presumption shall be that the taxes for such year or years have not
been paid, and if such delinquent taxpayer shall fail within six (6)
months to make satisfactory proof to the board of county
commissioners that the taxes on such property have been paid, then
it shall be conclusively presumed that the taxes on such property
have not been paid prior to the time the records thereof were
destroyed.
Status: in_force · Read it on the official government site
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