Okla. Stat. tit. 82, § 82-277.7

Certificate.

A. Each year, the board shall determine the assessments for the

ensuing year.

B. 1. Except as otherwise provided by this subsection, the

county treasurer shall be responsible for the collection of any

assessments and delinquent assessments made pursuant to the

provisions of the Oklahoma Irrigation District Act. Such

assessments shall be collected as other special assessments

according to law. The special assessment book maintained pursuant to

subsection E of this section shall be the county treasurer's warrant

and authority to demand and receive the assessments and delinquent

assessments plus interest due and owing. Such assessments shall

become due, payable and delinquent at the same time ad valorem taxes

are due, payable and delinquent.

2. The Board may collect any assessments and delinquent

assessments upon written notice to the county treasurer of such

collection procedure and as provided for in the official plan of

operation for the district. Such assessments shall be due, payable

and delinquent on a specific date set by the board annually.

C. Any assessments remaining unpaid after they become

delinquent shall bear a penalty of one and one-half percent (1 1/2%)

per month, or any part of a month, from the date of delinquency

until paid.

Oklahoma Statutes - Title 82. Waters and Water Rights Page 49

D. 1. Assessments collected by the county treasurer shall be

certified not later than the first of October of each year to the

county treasurer of the county in which the property is situated.

2. Assessments to be collected by the board which become

delinquent shall be certified to the county treasurer of the county

in which the property is situated.

E. 1. The certificate shall be substantially in the following

form and shall set forth a table or schedule showing in properly

ruled columns:

a. the names of the owners of the property, which may be

as they appear in the petition to establish the

district until evidence is furnished the district of a

change in ownership,

b. the description of the property opposite the names of

the owners,

c. the total amount of all assessments on the property,

d. the total amount of all delinquent assessments on the

property,

e. a blank column in which the county treasurer shall

record, as applicable, the delinquent assessments

collected by the district or the assessments and

delinquent assessments collected by the county

treasurer,

f. a blank column in which the county treasurer shall

record the date of payment of the amount due and owing

to the district, and

g. a blank column in which the county treasurer shall

report the name of the person who paid the amount due

and owing to the district.

2. The certificate and report shall be prepared in triplicate

in a book named "Assessment Book of Irrigation District No.___, or

District Name ________, ________ County, Oklahoma". This district

number or name shall also be printed at the top of each page.

3. Two copies of the certificate shall be forwarded to the

county treasurer of the county wherein the land is located. The

county treasurer shall receive the certificate as a special

assessment book, and shall certify it as other special assessment

records.

4. It shall be unlawful for any county treasurer to accept

payment of the ad valorem taxes levied against any property

described therein until the owner has been notified that there is a

special assessment noted in the special assessment book.