§ 1904. Amount of tax--Fee--Payment
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 1904
§ 1904. Amount of tax--Fee--Payment
If the principal debt or obligation secured by the mortgage is less than One Hundred Dollars ($100.00), a tax of ten cents ($0.10) shall be levied on such mortgage and shall be collected and paid as provided for in this article.
B. In addition to the taxes levied pursuant to the provisions of subsection A of this section, the county treasurer shall collect a fee of Five Dollars ($5.00) on each mortgage presented to the county treasurer for certification. The fees collected pursuant to the provisions of this subsection shall be deposited into a cash account to be known as the “County Treasurer's Mortgage Certification Fee Account”. Monies from the account shall be expended by the county treasurer in the lawful operation of the treasurer's office.
C. The tax provided for in subsection A of this section may be paid by the mortgagor, the mortgagee or any other interested party.
Credits
Laws 1965, c. 31, § 2; Laws 1984, c. 195, § 2, eff. Jan. 1, 1985; Laws 1986, c. 135, § 7, emerg. eff. April 17, 1986; Laws 1992, c. 208, § 1; Laws 2000, c. 217, § 25, eff. July 1, 2000.
68 Okl. St. Ann. § 1904, OK ST T. 68 § 1904
Current with emergency effective legislation through Chapter 295 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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