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§ 2912. Taxes on real estate as lien

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 29. Exemptions, Collection and Payment
68 Okl.St.Ann. § 2912
§ 2912. Taxes on real estate as lien
As between grantor and grantee of any land where there is no express agreement as to who shall pay the taxes that may be assessed thereon, taxes on any real estate shall become a lien on such real estate on October 1 of each year, and if such real estate is conveyed after said date the grantor shall pay such taxes, and if conveyed on or prior to October 1st of such year the grantee shall pay such taxes.

Credits

Laws 1988, c. 162, § 112, eff. Jan. 1, 1992.
68 Okl. St. Ann. § 2912, OK ST T. 68 § 2912
Current with emergency effective legislation through Chapter 106 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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