§ 3104. Tax warrants
Oklahoma Statutes AnnotatedTitle 68. Revenue and TaxationEffective: September 1, 2023
Effective: September 1, 2023
68 Okl.St.Ann. § 3104
§ 3104. Tax warrants
1. The county treasurer shall issue tax warrants for the collection of delinquent personal taxes upon demand of any person, or whenever the treasurer shall deem it advisable, on a form prescribed by the State Auditor and Inspector, to the sheriff of the county in which the real or personal property is located for the collection of such delinquent personal taxes. The county treasurer shall not be required to issue a tax warrant for delinquent personal property taxes if the total amount due and owing is less than Twenty-five Dollars ($25.00) per account.
3. The tax warrant shall command the sheriff to collect the amount due for unpaid taxes, penalties and interest thereon, cost of advertising, sheriff's collection fees and any other lawful fees on personal property belonging to the person to whom such taxes were assessed, and if no personal property is found, then upon any real property such person owns or in which such person has an interest.
Credits
Laws 1971, c. 165, § 3, emerg. eff. May 25, 1971; Laws 1979, c. 30, § 125, emerg. eff. April 6, 1979. Renumbered from Title 68, § 24306.1 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992, as amended by Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Laws 2003, c. 184, § 6, eff. Nov. 1, 2003; Laws 2020, c. 25, § 3, emerg. eff. May 18, 2020; Laws 2023, c. 166, § 1, eff. Sept. 1, 2023.
68 Okl. St. Ann. § 3104, OK ST T. 68 § 3104
Current with emergency effective legislation through Chapter 182 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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