Okla. Stat. tit. 68, § 68-2915

A. It shall be the duty of every person subject to taxation

under the Ad Valorem Tax Code, Section 2801 et seq. of this title,

to attend the treasurer's office and pay taxes, and if any person

neglects to attend and pay taxes until after they have become

delinquent, the treasurer shall collect the same in the manner

provided by law. If any person owing taxes, removes from one county

to another in this state, the county treasurer shall forward the tax

claim to the treasurer of the county to which the person has

removed, and the taxes shall be collected by the county treasurer of

the latter place as other taxes and returned to the proper county,

less legal charges. The county treasurer may visit, in person or by

deputy, places other than the county seat for the purpose of

receiving taxes. Nothing herein shall be so construed as to prevent

an agent of any person subject to taxation from paying the taxes.

B. The county treasurer of each county shall, within thirty

(30) days after the tax rolls have been completed and delivered to

the office of the county treasurer by the county assessor, mail to

each taxpayer at the taxpayer's last-known address a statement

showing separately the amount of all ad valorem taxes assessed

against the taxpayer's real and personal property for the current

year and all delinquent taxes remaining unpaid thereon for previous

years. At the county treasurer’s option, in lieu of regular

mailing, the treasurer may instead send the tax statement to the

taxpayer by electronic mail provided the taxpayer has submitted a

written request to receive such statements by electronic mail

instead of by regular mail. It is expressly provided, however, that

failure of any taxpayer to receive such statement, or failure of the

treasurer to so mail the same, shall not in any way extend the date

by which such taxes shall be due and payable nor relieve the

taxpayer of the duty and responsibility of paying same as provided

by law.

C. The statement required by this section shall contain an

explanation of how the ad valorem tax bill is calculated using

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1277

language so that a person of common understanding would know what is

intended. The statement shall also contain an explanation of the

manner in which ad valorem taxes are apportioned between the county,

school district or other jurisdiction levying ad valorem taxes and

shall identify the apportionment of the taxes for the current year

on the subject property. The State Auditor and Inspector shall

promulgate rules necessary to implement the provisions of this

subsection.

D. It shall be the mandatory duty of the county treasurer to

request an appropriation for necessary postage and expense to defray

the cost of furnishing taxpayers the statement herein provided and

it shall be the mandatory duty of the board of county commissioners

and the county excise board to make such appropriation.