Okla. Stat. tit. 68, § 68-2869

rolls to county treasurer - Filing abstract of tax rolls -

Correction of levy or tax rolls - Assessor's warrant - Receipt and

acceptance of tax rolls - Collection of taxes.

A. It shall be the duty of the county assessor to proceed to

extend the tax levies on his tax rolls immediately upon receipt of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1202

the certification of such levies from the county excise board,

without regard to any protest that may be filed against any levy.

B. It shall further be the duty of the county assessor to

deliver the tax rolls to the county treasurer when the same shall

have been completed, and at the same time to file a true and

correct abstract of such tax rolls with the county clerk, which

abstract shall be made on forms prescribed by and in the manner

required by the State Auditor and Inspector. The county clerk shall

charge the county treasurer with the amount contained in said

abstract.

C. If there is any correction or change in the levy of any

municipality, after such levy has been certified by the county

excise board to the county assessor, regardless of whether such

change is made by order of the county excise board or by a court of

competent jurisdiction, it shall be the duty of the county assessor

to deliver the tax rolls to the county treasurer, without regard to

such change; and it shall be the duty of the county treasurer, with

the assistance of the county assessor, to make the necessary

corrections on the tax rolls after the same shall have been

delivered to the county treasurer.

D. The county assessor shall, notwithstanding the filing of any

protest against the levies or budgets or the pendency of any

procedure with reference to the correctness of the assessment of any

property or as to the legality of any levy, complete the tax rolls

and abstract thereof, and deliver the same to the county treasurer

and county clerk, respectively, on or before the first day of

October of each year.

E. The county assessor shall attach to the tax rolls his

warrant, under his own hand, requiring the county treasurer to

collect the taxes in accordance with said tax rolls, and such

warrant and tax rolls shall be full and sufficient authority for the

collection by the county treasurer of all taxes therein contained.

No informality in the foregoing requirement shall render illegal any

proceeding for the collection of taxes.

F. The county treasurer shall accept the tax rolls and give his

receipt therefor; and upon the date fixed when taxes shall become

due and payable to the county treasurer shall proceed to collect the

taxes as provided by law.