Oklahoma 2023 Regular Session

Oklahoma House Bill HB2004 Compare Versions

Version 1 (Old)

Version 2 (New)

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	30	+	April 13, 2023
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3	34		BILL NO. 2004 By: Boatman of the House
4	35
5	36		and
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7	38		Seifried of the Senate
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14	43		An Act relating to revenue and taxation; amending 68
15	44		O.S. 2021, Section 3104, which relates to tax
16	45		warrants for ad valorem tax; providing for non-
17	46		issuance of tax warrants for personal property taxes;
18	47		designating liability amount; and providing an
19	48		effective date.
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24		-	SUBJECT: Revenue and taxation
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26	53		BE IT ENACTED BY THE PEOPLE OF THE STA TE OF OKLAHOMA:
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28	54		SECTION 1. AMENDATORY 68 O.S. 2021, Section 3104, is
29	55		amended to read as follows:
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31	56		Section 3104. A. Except for periods governed by the provisions
32	57		of subsection C of S ection 3148 of this title:
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34	58		1. The county treasu rer shall issue tax warrants for the
35	59		collection of delinquent personal taxes upon demand of any person,
36	60		or whenever the treasurer shall deem it advisable, on a form
37	61		prescribed by the State Auditor and Inspect or, to the sheriff of the
38	62		county in which the re al or personal property is located for the
39	63		collection of such delinquent personal taxes. The county treasurer
40	64		shall not be required to issue a tax warrant for delinq uent personal
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	66	+	SENATE FLOOR VERSION - HB2004 SFLR Page 2
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41	92		property taxes if the total amount due and owing is less than
42	93		Twenty-five Dollars ($25.00) per account.
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44	94		2. The tax warrant shall be issued or directed against any
45	95		person or legal entity who had possession, control or an interest in
46		-	personal property at the time the taxes were assess ed. ENR. H. B. NO. 2004 Page 2
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	96	+	personal property at the time the taxes were assess ed.
48	97		3. The tax warrant shall command the sherif f to collect the
49	98		amount due for unpaid taxes, penalties and interest thereon, cost of
50	99		advertising, sheriff's collection fees and any other lawful fees on
51	100		personal property belonging to the person to whom such taxes were
52	101		assessed, and if no personal propert y is found, then upon any real
53	102		property such person owns or in which such person has an interest .
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55	103		B. Except for periods governed by the provisions of subsection
56	104		C of Section 3148 of this title:
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58	105		1. The sheriff, upon receiving a tax warrant, shall levy sai d
59	106		warrant and sell the property of the taxpayer in the manner and form
60	107		as provided for the sale of personal and/or real property on
61	108		execution.
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63	109		2. The sheriff shall pay the total amount received from the
64	110		sale of personal and/or real property to the county treasurer.
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66	111		3. The tax warrant shall be returned by the sheriff within
67	112		sixty (60) days after its issuance.
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69	113		4. Failure to collect or return the tax warrant as provided in
70	114		this section, shall subject the sheri ff to the same penalties as
71	115		provided by law for the failure to collect or return execution.
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73	143		5. The sheriff shall be entitled to the same fees a s are
74	144		provided by law for like sales on execution.
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76	145		SECTION 2. This act shall become effective September 1, 2023.
77		-	ENR. H. B. NO. 2004 Page 3
78		-	Passed the House of Representatives the 6th day of March, 2023.
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83		-	Presiding Officer of the House
84		-	of Representatives
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88		-	Passed the Senate the 25th day of April, 2023.
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93		-	Presiding Officer of the Senate
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96		-	OFFICE OF THE GOVERNOR
97		-	Received by the Office of the Governor this ____________________
98		-	day of ___________________, 20_______, at _______ o'clock _______ M.
99		-	By: _________________________________
100		-	Approved by the Governor of the State of Oklahoma this _____ ____
101		-	day of ___________________, 20_______, at _______ o'clock _______ M.
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103		-
104		-	_________________________________
105		-	Governor of the State of Oklahoma
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107		-	OFFICE OF THE SECRETARY OF STATE
108		-	Received by the Office of the Secretary of State this __________
109		-	day of ___________________, 20_______, at _______ o'clock _______ M.
110		-	By: _________________________________
111		-
	146	+	COMMITTEE REPORT BY: COMMITTEE ON GENERAL GOVERNMENT
	147	+	April 13, 2023 - DO PASS