Oklahoma 2022 Regular Session

Oklahoma House Bill HB2324 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	SENATE FLOOR VERSION - HB2324 SFLR Page 1
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	3	+	ENGR. H. B. NO. 2324 Page 1 1
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29		-	SENATE FLOOR VERSION
30		-	April 6, 2021
31		-	AS AMENDED
32		-
33	28		ENGROSSED HOUSE
34	29		BILL NO. 2324 By: Frix, Boatman and Sneed of
35	30		the House
36	31
37	32		and
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39	34		Pemberton of the Senate
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45	40		[ ad valorem taxes - creating the Tax Collection
46	41		Modernization Act - effective date ]
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53	46		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOM A:
54	47		SECTION 1. NEW LAW A new section of law not to be
55	48		codified in the Oklahoma Statutes reads as follows:
56	49		This act shall be known and may be cited as the "Tax Collection
57	50		Modernization Act".
58	51		SECTION 2. AMENDATORY 68 O.S. 2011, Section 2913, is
59	52		amended to read as follows:
60	53		Section 2913. A. All taxes levied upon an ad valorem basis for
61	54		each fiscal year shall become due and payable on the first day of
62	55		November. Except for mortgage servicers, the exclusive metho d for
63	56		payment shall be as follows:
	57	+	1. Unless one-half (1/2) or more of the taxes so levied has
	58	+	been paid before the first day of January, the entire tax levy for
	59	+	such fiscal year shall become delinquent on that date.
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65		-	SENATE FLOOR VERSION - HB2324 SFLR Page 2
66		-	(Bold face denotes Committee Amendments) 1
	61	+	ENGR. H. B. NO. 2324 Page 2 1
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91		-	1. Unless one-half (1/2) or more of the taxes so levied has
92		-	been paid before the first day of January, the entire tax levy for
93		-	such fiscal year shall become delinquent on that date.
94	86		2. If the first half or more of the taxes levied upon an ad
95	87		valorem basis for any such fiscal year has been paid before the
96	88		first day of January, the second half or remainder shall be paid
97	89		before the first day of April thereafter and if not paid shall
98	90		become delinquent on that date.
99	91		In no event may payment be made in more than two equal
100	92		installments subject to the provisions of the payment schedule
101	93		specified in this subsection. However, each county treasurer in his
102	94		or her sole discretion may allow a taxpayer to make payments on the
103	95		total amount of tax due. These payments shall be held on trust
104	96		deposit until the amount paid is sufficient to pay the total amount
105	97		due.
106	98		B. Mortgage servicers, as defined in 24 C.F.R., P art 3500.17,
107	99		shall pay all accounts which they are servicing in one annual
108	100		payment before the first day of January or the entire tax levy for
109	101		such fiscal year shall become delinquent on that date.
110	102		C. If the total tax owed is Twenty -five Dollars ($25.00) or
111	103		less, then the total amount must be paid before January 1. If the
112	104		total tax is not paid before January 1, the unpaid balance owing
113	105		shall become delinquent on the first day of January and shall be
114	106		subject to delinquent charges as provided for in this section.
	107	+	D. All delinquent taxes shall bear interest at the rate of one
	108	+	and one-half percent (1 1/2%) per month or major fraction thereof
	109	+	until paid. In no event shall such interest exceed a sum equal to
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116		-	SENATE FLOOR VERSION - HB2324 SFLR Page 3
117		-	(Bold face denotes Committee Amendments) 1
	111	+	ENGR. H. B. NO. 2324 Page 3 1
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142		-	D. All delinquent taxes shall bear interest at the rate of one
143		-	and one-half percent (1 1/2%) per month or major fraction thereof
144		-	until paid. In no event shall such interest exceed a sum equal to
145	136		the unpaid principal amount of tax, and when such interest has
146	137		accumulated to a sum equivalent to one hundred percent (100%) of the
147	138		unpaid tax the further accumulation of interest shall cease.
148	139		E. In addition to any other penalties prescribed by law,
149	140		delinquent taxes shall be subject to a late payment penalty of five
150	141		percent (5%) per month or a major fraction thereof until paid. The
151	142		penalty assessed herein shall only apply to delinquent taxes that
152	143		are due on property located in a dependent school district in a
153	144		county with a population of less than seventy -five thousand (75,000)
154	145		according to the most recent Federal Decennial Census and held by a
155	146		nonindividual taxpayer when the tax has been paid delinquent for two
156	147		(2) or more separate and consecutive years and the fair cash value
157	148		of the property exceeds Five Hundred Thousand Dollars ($500,000.00).
158	149		F. The county treasurer shall stamp the date of receipt on each
159	150		letter received containing funds for payment of taxes and no
160	151		interest shall be added or charged after the receipt of such letter
161	152		or the amount due. It shall be the duty of every person subject to
162	153		taxation according to the law to at tend the county treasurer 's
163	154		office and pay his or her taxes. If any person neglects to pay his
164	155		or her taxes until after they have become delinquent, the county
165	156		treasurer is directed and required to collect the delinquent tax as
	157	+	provided for by law. The f irst half portion of taxes payable
	158	+	pursuant to the provisions of this section shall not become
	159	+	delinquent until thirty (30) days after the tax rolls have become
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167		-	SENATE FLOOR VERSION - HB2324 SFLR Page 4
168		-	(Bold face denotes Committee Amendments) 1
	161	+	ENGR. H. B. NO. 2324 Page 4 1
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193		-	provided for by law. The f irst half portion of taxes payable
194		-	pursuant to the provisions of this section shall not become
195		-	delinquent until thirty (30) days after the tax rolls have become
196	186		completed and filed by the county assessor with the county
197	187		treasurer.
198	188		G. The county treasurer may waive penalties or interest in any
199	189		case where it is shown to the county treasurer that such penalties
200	190		or interest were incurred through no fault of the taxpayer. Each
201	191		waiver of penalties or interest shall be audited by the Office of
202	192		the State Auditor and Inspector each year during the annual audit of
203	193		the county offices.
204	194		SECTION 3. This act shall become effective January 1, 2022.
205		-	COMMITTEE REPORT BY: COMMITTEE ON FINANCE
206		-	April 6, 2021 - DO PASS AS AMENDED
	195	+	Passed the House of Representatives the 11th day of March, 2021.
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	200	+	Presiding Officer of the House
	201	+	of Representatives
	202	+
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	204	+	Passed the Senate the ___ day of __________, 2021.
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	209	+	Presiding Officer of the Senate
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