Okla. Stat. tit. 68, § 68-2845
This is the official text of Okla. Stat. tit. 68, § 68-2845, 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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Assessment of unassessed real estate
Official statutory text
When any real estate has failed to be assessed for ad valorem
taxes for any prior year or years, the same shall be assessed for ad
valorem taxes for said prior year or years by the county assessor,
and the taxes thereupon may be paid without the payment of any
penalty or interest accruing prior to the date of assessment,
provided that all taxes are paid within thirty (30) days after the
date of such assessment and the sending of written notice thereof.
If not so paid within said thirty (30) days, it shall be the duty of
the county treasurer to collect the same in the manner provided by
law, together with penalty at the lawful rate calculated from the
date the same would have been delinquent had it been timely
assessed, but in no event to an extent greater than one hundred
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1179
percent (100%) of the principal amount thereof and not to exceed
fifteen (15) years.
taxes for any prior year or years, the same shall be assessed for ad
valorem taxes for said prior year or years by the county assessor,
and the taxes thereupon may be paid without the payment of any
penalty or interest accruing prior to the date of assessment,
provided that all taxes are paid within thirty (30) days after the
date of such assessment and the sending of written notice thereof.
If not so paid within said thirty (30) days, it shall be the duty of
the county treasurer to collect the same in the manner provided by
law, together with penalty at the lawful rate calculated from the
date the same would have been delinquent had it been timely
assessed, but in no event to an extent greater than one hundred
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1179
percent (100%) of the principal amount thereof and not to exceed
fifteen (15) years.
Status: in_force · Read it on the official government site
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