Assessments - Collection - Delinquent assessments - Certificate.

  1. Law
  2. Oklahoma Statutes
  3. Waters and Water Rights
  4. Assessments - Collection - Delinquent assessments - Certificate.

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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.

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.

Laws 1973, c. 179, § 7, emerg. eff. May 16, 1973; Laws 1992, c. 69, § 8, emerg. eff. April 13, 1992.


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