Okla. Stat. tit. 68, § 68-2934

voidness - Reentry of valuation and payment of difference.

A. Wherever the assessed valuation of real estate has been

heretofore, or may hereafter be, purportedly reduced by any

unconstitutional, illegal or unauthorized action or order of any

court, board, commission or officer under circumstances such that

the purported reduction in assessed valuation was or is void and the

ad valorem taxes paid upon such purported reduced valuation, the

county treasurer of the county in which such land is situated, upon

request from the owner of said real estate or of an interest

therein, or any person acting on his behalf, shall reenter upon the

current tax rolls, with reference to the year, book, page and line

of original valid assessments purportedly reduced, the difference

between the valid assessed valuation and the purported valuation

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1283

after such void reduction, and the amount of ad valorem taxes due

upon such difference in valuation.

B. In absence of such request, the county treasurer of the

county in which such land is situated may reenter on his current tax

rolls in the manner aforesaid, the difference between the valid

assessed valuation and the purported valuation after such void

reduction the amount of ad valorem taxes due upon difference in

valuation, but only when the action or order by authority of which

the original reduction was made has been declared unconstitutional

by a duly constituted authority. Written notice by registered mail

shall be sent to the last record owner of such property prior to

such reentry.

C. Within ninety (90) days after the giving of such notice, or

reentry upon request by the owner of such land or interest therein

as above provided, the taxes so reentered and due upon such

difference in valuation may be paid without the payment of any

penalty or interest: provided, however, that if not paid within said

ninety (90) days, penalties shall begin to accrue only from and

after the expiration of said ninety (90) days from the date of such

reentry upon the ad valorem taxes due upon such difference in

valuation.