Okla. Stat. tit. 68, § 68-2833
This is the official text of Okla. Stat. tit. 68, § 68-2833, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Jointly owned property - Listing, assessment and taxation
Official statutory text
- Taxes as lien.
A. If any real estate in this state is jointly owned by two or
more persons, or by tenants in common, and the interest of one or
more of such joint owners or tenants in common is subject to
taxation, and that of the others is not, then it shall be the duty
of the joint owners or tenants in common whose interests are subject
to taxation to list such undivided interests for taxation at the
time and in the same manner as other taxable property is listed.
B. In any other case where the owner of an undivided interest
in real estate desires to have his interest separately assessed, he
shall list such undivided interest with the county assessor and
advise the county assessor of the name and amounts owned by other
owners of undivided interests in such real estate.
C. In either instance, it shall be the duty of the county
assessor to assess such undivided interest or interests for taxation
as other property. Such assessment shall be equalized, and taxes
levied and extended against the same, as other taxable property.
D. Such taxes shall be a lien on such interest and if same be
not paid and become delinquent, it shall be the duty of the county
treasurer to advertise and sell such interests as in the case of
other real property for delinquent taxes, and the purchasers at such
sale shall be entitled to certificate of purchase, and to a deed if
not redeemed, and all other rights and remedies as in cases of the
sale of other real estate for taxes. If any such interests in real
estate have been omitted or escaped taxation for any year or years
for which same was liable, it shall be the duty of all officers to
discover and assess the same for such omitted year or years the same
as other property which has been omitted or escaped taxation, and
such taxes shall be a lien and collected in the same manner and to
the same extent as other taxes on omitted property.
A. If any real estate in this state is jointly owned by two or
more persons, or by tenants in common, and the interest of one or
more of such joint owners or tenants in common is subject to
taxation, and that of the others is not, then it shall be the duty
of the joint owners or tenants in common whose interests are subject
to taxation to list such undivided interests for taxation at the
time and in the same manner as other taxable property is listed.
B. In any other case where the owner of an undivided interest
in real estate desires to have his interest separately assessed, he
shall list such undivided interest with the county assessor and
advise the county assessor of the name and amounts owned by other
owners of undivided interests in such real estate.
C. In either instance, it shall be the duty of the county
assessor to assess such undivided interest or interests for taxation
as other property. Such assessment shall be equalized, and taxes
levied and extended against the same, as other taxable property.
D. Such taxes shall be a lien on such interest and if same be
not paid and become delinquent, it shall be the duty of the county
treasurer to advertise and sell such interests as in the case of
other real property for delinquent taxes, and the purchasers at such
sale shall be entitled to certificate of purchase, and to a deed if
not redeemed, and all other rights and remedies as in cases of the
sale of other real estate for taxes. If any such interests in real
estate have been omitted or escaped taxation for any year or years
for which same was liable, it shall be the duty of all officers to
discover and assess the same for such omitted year or years the same
as other property which has been omitted or escaped taxation, and
such taxes shall be a lien and collected in the same manner and to
the same extent as other taxes on omitted property.
Status: in_force · Read it on the official government site
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