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STATE OF OKLAHOMA
1st Session of the 58th Legislature (2021)
HOUSE BILL 2324 By: Frix and Boatman
AS INTRODUCED
An Act relating to ad valorem taxes; creating the Tax
Collection Modernization Act; amending 68 O.S. 2011,
Section 2913, which relates to payment of taxes;
modifying payment amount authorized for payment of
taxes in installments; authorizing county treasurer
to allow certain payments; requiring payments to be
held on trust until full payment of tax amount due;
providing for noncod ification; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law not to be
codified in the Oklahoma Statutes reads as follows:
This act shall be kno wn and may be cited as the "Tax Collection
Modernization Act".
SECTION 2. AMENDATORY 68 O.S. 2011, Section 2913, is
amended to read as follows:
Section 2913. A. All taxes levied upon an ad valorem basis for
each fiscal year shal l become due and payable on the first day of
November. Except for mortgage servicers, the exclusive method for
payment shall be as follows:
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1. Unless one-half (1/2) or more of the taxes so levied has
been paid before the first day of January, the entire tax levy for
such fiscal year shall become delinquent on that date.
2. If the first half or more of the taxes levied upon an ad
valorem basis for any such fiscal year has been paid before the
first day of January, the second half or remainder shall be paid
before the first day of April thereafter and if not paid shall
become delinquent on that date.
In no event may payment be made in more than two equal
installments subject to the provisions of the payment schedule
specified in this subsection. However, each county treasurer in his
or her sole discretion may allow a taxpayer to make payments on the
total amount of tax due. These payments shall be held on trust
deposit until the amount paid is sufficient to pay the total amount
due.
B. Mortgage servicers, as defined in 24 C.F.R., part 3500.17,
shall pay all accounts which they are servicing in one annual
payment before the first day of January or the entire tax levy for
such fiscal year shall become delinquent on that date.
C. If the total tax owed is Twe nty-five Dollars ($25.00) or
less, then the total amount must be paid before January 1. If the
total tax is not paid before January 1, the unpaid balance owing
shall become delinquent on the first day of January and shall be
subject to delinquent charges as provided for in this section.
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D. All delinquent taxes shall bear interest at the rate of one
and one-half percent (1 1/2%) per month or major fraction thereof
until paid. In no event shall such interest exceed a sum equal to
the unpaid principal amoun t of tax, and when such interest has
accumulated to a sum equivalent to one hundred percent (100%) of the
unpaid tax the further accumulation of interest shall cease.
E. In addition to any other penalties prescribed by law,
delinquent taxes shall be subje ct to a late payment penalty of five
percent (5%) per month or a major fraction thereof until paid. The
penalty assessed herein shall only apply to delinquent taxes that
are due on property located in a dependent school district in a
county with a populat ion of less than seventy -five thousand (75,000)
according to the most recent Federal Decennial Census and held by a
nonindividual taxpayer when the tax has been paid delinquent for two
(2) or more separate and consecutive years and the fair cash value
of the property exceeds Five Hundred Thousand Dollars ($500,000.00).
F. The county treasurer shall stamp the date of receipt on each
letter received containing funds for payment of taxes and no
interest shall be added or charged after the receipt of such lett er
or the amount due. It shall be the duty of every person subject to
taxation according to the law to attend the county treasurer 's
office and pay his or her taxes. If any person neglects to pay his
or her taxes until after they have become delinquent, the county
treasurer is directed and required to collect the delinquent tax as
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provided for by law. The first half portion of taxes payable
pursuant to the provisions of this section shall not become
delinquent until thirty (30) days after the tax rolls h ave become
completed and filed by the county assessor with the county
treasurer.
G. The county treasurer may waive penalties or interest in any
case where it is shown to the county treasurer that such penalties
or interest were incurred through no fault o f the taxpayer. Each
waiver of penalties or interest shall be audited by the Office of
the State Auditor and Inspector each year during the annual audit of
the county offices.
SECTION 3. This act shall become effective January 1, 2022.
58-1-7255 AQH 01/21/21