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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 2004 By: Boatman
COMMITTEE SUBSTITUTE
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 3104, which relates to tax
warrants for ad valorem tax; providing for non-
issuance of tax warrants for per sonal property taxes;
designating liability amount; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 3104, is
amended to read as follows:
Section 3104. A. Except for periods governed by the provisions
of subsection C of S ection 3148 of this title:
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 Inspect or, to the sheriff of the
county in which the real or personal property is located for the
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collection of such delinquent personal taxes. The county treasurer
shall not be required to issue a tax warrant for delinq uent personal
property taxes if the total amount due and owing is less than
Twenty-five Dollars ($25.00) per account.
2. The tax warrant shall be issued or directed against any
person or legal entity who had possession, control or an interest in
personal property at the time the taxes were assess ed.
3. The tax warrant shall command the sheriff t o 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 i s found, then upon any real
property such person owns or in which such person has an interest.
B. Except for periods governed by the provisions of subsection
C of Section 3148 of this title:
1. The sheriff, upon receiving a tax warrant, shall levy said
warrant and sell the property of the taxpayer in the manner and form
as provided for the sale of personal and/or real property on
execution.
2. The sheriff shall pay the total amount received from the
sale of personal and/or real property to the county tre asurer.
3. The tax warrant shall be returned by the sheriff within
sixty (60) days after its issuance.
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4. Failure to collect or return the tax warrant as provided in
this section, shall subject the sheri ff to the same penalties as
provided by law for the failure to collect or return execution.
5. The sheriff shall be entitled to the same fees as are
provided by law for like sales on execution.
SECTION 2. This act shall become effective September 1, 2023.
59-1-7594 MJ 02/20/23