| 53 | | - | SECTION 2. NEW LAW A new sectio n of law to be codified |
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| 54 | | - | in the Oklahoma Statutes as Secti on 2357.801 of Title 68, unless |
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| 55 | | - | there is created a duplication in n umbering, reads as follows: |
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| 56 | | - | A. For taxable years beginning on or after January 1, 2024, and |
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| 57 | | - | ending not later than December 31, 2026, there shall be allowed as a |
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| 58 | | - | credit against the tax imposed pursuant to Section 2355 of Title 68 |
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| 91 | + | SECTION 2. NEW LAW A new sectio n of law to be codified |
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| 92 | + | in the Oklahoma Statutes as Section 2357.801 of Title 68, unless |
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| 93 | + | there is created a duplication in n umbering, reads as follows: |
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| 94 | + | A. For taxable years beginning on or after January 1, 2024, and |
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| 95 | + | ending not later than December 31, 2026, there shall be allowed as a |
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| 96 | + | credit against the tax imposed pursuant to Section 2355 of Title 68 |
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| 85 | 97 | | of the Oklahoma Statut es upon the taxable income of natural persons, |
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| 86 | 98 | | for a qualified donation made by a natural person acting in their |
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| 87 | 99 | | individual capacity to a county for deposit into its Cou nty Road and |
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| 88 | 100 | | Bridge Incentive account of its donation fund as follows: |
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| 89 | 101 | | 1. One hundred percent (100%) of the amount of the donation to |
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| 90 | 102 | | a county with a population of less than tw enty-five thousand |
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| 91 | 103 | | (25,000) persons; |
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| 92 | 104 | | 2. Seventy-five percent (75%) of the amount of the donation to |
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| 93 | 105 | | a county with a population in excess of twenty-five thousand |
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| 94 | 106 | | (25,000) persons but not in excess of fifty thousand (50,000) |
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| 95 | 107 | | persons; |
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| 96 | 108 | | 3. Fifty percent (50%) of the amount of the donation to a |
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| 97 | 109 | | county with a population in excess of fifty thousand (50,000) |
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| 98 | 110 | | persons but not in excess of seventy-five thousand (75,000) persons; |
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| 99 | 111 | | or |
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| 100 | 112 | | 4. Twenty-five percent (25%) of the amount of the donation to a |
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| 101 | 113 | | county with a population in excess of seventy-five thousand (75,000) |
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| 135 | 149 | | trained according to the requirements of Section 130.7 of Title 19 |
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| 136 | 150 | | of the Oklahoma Statutes. |
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| 137 | 151 | | C. All population determinations required by this section shall |
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| 138 | 152 | | be governed by the Federal Decennial Census or most recent |
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| 139 | 153 | | population estimate based on the date of the donation. |
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| 140 | 154 | | D. The credit author ized by this section shall not be us ed to |
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| 141 | 155 | | reduce the tax liability of the taxpayer to less than zero (0). |
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| 142 | 156 | | E. The credit otherwise authorized by t his section may only be |
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| 143 | 157 | | used by a natural person for a donatio n made by that natural person |
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| 144 | 158 | | in their individual capacity and shall not be claimed by any other |
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| 145 | 159 | | legal entity. |
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| 146 | 160 | | F. To the extent not used, the credit authorized by this |
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| 147 | 161 | | section may be carried over, in order, to each of the three (3) |
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| 148 | 162 | | succeeding taxable years. |
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| 149 | 163 | | G. For tax years beginning on or after Janua ry 1, 2024, and |
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| 150 | 164 | | ending not later than December 31, 2026, the total amount of credits |
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| 151 | 165 | | authorized by this section used to offset tax shall be adjusted |
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| 184 | 200 | | shall be Ten Million Dollars ($10,000,000.00) divided by the credits |
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| 185 | 201 | | used to offset tax in the second preceding year. |
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| 186 | 202 | | H. Pursuant to subsection G of this section, in the event the |
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| 187 | 203 | | total tax credits authorized by this section exc eed Ten Million |
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| 188 | 204 | | Dollars ($10,000,000.00) in any calendar year, the Tax Commission |
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| 189 | 205 | | shall permit any excess over Ten Million Dollars ($10,000,000.00) |
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| 190 | 206 | | but shall factor such excess into the percentage adjustment formula |
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| 191 | 207 | | for subsequent years. |
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| 192 | 208 | | I. Each county treasurer of the county to which a d onation can |
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| 193 | 209 | | be made to qualify for the tax credit authorized by this section |
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| 194 | 210 | | shall create within the county donation fund an account to be |
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| 195 | 211 | | designated the "County Road and Bridge Incentive Account" and any |
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| 196 | 212 | | donation made to the county by a natural person for the purpose of |
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| 197 | 213 | | qualifying for the income tax credit authorized by this section |
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| 198 | 214 | | shall be credited to such account. No funds in the account may be |
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| 199 | 215 | | used to acquire new equipment, but may be used for repairs to |
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| 200 | 216 | | existing equipment acquired with other funds of the county or |
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| 201 | 217 | | acquired by other methods. The balance of the account may be used |
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| 233 | 251 | | Section 130.7 A. Each For any county with a population of one |
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| 234 | 252 | | hundred thousand (100,000) or fewer persons according to the Federal |
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| 235 | 253 | | Decennial Census or most recent population estimate, each county |
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| 236 | 254 | | commissioner, county clerk, county treasurer , and court clerk |
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| 237 | 255 | | holding office on May 11, 1982 elected or appointed after November |
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| 238 | 256 | | 1, 2024, and those elected thereafter and the deputies of such |
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| 239 | 257 | | elected county officers shall be required to participate in the |
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| 240 | 258 | | appropriate training programs, as defined in subsection B of this |
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| 241 | 259 | | section, and educational seminars relevant to their po sitions and |
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| 242 | 260 | | duties conducted pursuant to Sectio ns 130.1 through 130.7 of this |
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| 243 | 261 | | title. In addition, county sheriffs and county assessors may attend |
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| 244 | 262 | | the training programs specified in this section, within ninety (90) |
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| 245 | 263 | | days after the general election of his or her first term of office, |
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| 246 | 264 | | to attend and comple te the orientation training provided through or |
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| 247 | 265 | | approved by the County Training Program of the Cooperative Extension |
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| 248 | 266 | | Service at Oklahoma State University. |
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| 249 | 267 | | B. Appropriate training programs shall include those programs |
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| 250 | 268 | | provided by the Cooperative Extension Service at Oklahoma State |
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| 251 | 269 | | University 1. For any county with a population of one hundred |
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| 283 | 303 | | Certification by the end of his or her second term, and an Advanced |
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| 284 | 304 | | II Certification by the end of his or her third term prescribed by |
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| 285 | 305 | | and provided through the County Training Program of the Cooperative |
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| 286 | 306 | | Extension Service at Oklahoma State University. |
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| 287 | 307 | | 2. For any county with a population of one hundred thousand |
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| 288 | 308 | | (100,000) or fewer persons according to the Fed eral Decennial Census |
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| 289 | 309 | | or most recent population estimate, each county commissioner, county |
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| 290 | 310 | | clerk and county treasurer holding office o n November 1, 2024, shall |
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| 291 | 311 | | obtain: |
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| 292 | 312 | | a. Basic Certification by November 1, 202 6, if still |
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| 293 | 313 | | holding the same office, |
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| 294 | 314 | | b. Advanced I Certification by November 1, 2030, if still |
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| 295 | 315 | | holding the same office, and |
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| 296 | 316 | | c. Advanced II Certification by November 1, 203 4, if |
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| 297 | 317 | | still holding the same office. |
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| 298 | 318 | | C. At the discretion of the County Training Program of the |
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| 299 | 319 | | Cooperative Extension Service at Ok lahoma State University, current, |
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| 300 | 320 | | approved training hours accumulated through previous terms shall |
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| 301 | 321 | | apply toward Basic, Advanced I and Advanced II certifications. |
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| 333 | 355 | | of the Cooperative Extension Service at Oklahoma State Universi ty by |
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| 334 | 356 | | the end of his or her first term. Each county assessor and county |
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| 335 | 357 | | sheriff elected or appointed after November 1, 202 4, shall obtain |
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| 336 | 358 | | his or her certificate through the County Training Program of the |
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| 337 | 359 | | Cooperative Extension Service at Oklahoma State Uni versity by the |
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| 338 | 360 | | end of his or her second term. By discretion of the County Training |
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| 339 | 361 | | Program of the Cooperative Extension Service at Okl ahoma State |
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| 340 | 362 | | University, current, approved training hours accumulated thro ugh |
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| 341 | 363 | | previous terms shall apply toward certificat e hours. |
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| 342 | 364 | | 2. Court clerks holding office November 1, 202 4, shall complete |
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| 343 | 365 | | the required hours to obtain their certificate through the C ounty |
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| 344 | 366 | | Training Program of the Cooperative Extension Service at Oklahoma |
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| 345 | 367 | | State University by November 1, 202 9, if still holding the same |
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| 346 | 368 | | office. Each county assessor and county sheriff holding office on |
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| 347 | 369 | | November 1, 2024, shall obtain his or her certificate through the |
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| 348 | 370 | | County Training Program of the Cooperative Extension Service at |
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| 349 | 371 | | Oklahoma State University by November 1, 20 33, if still holding the |
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| 350 | 372 | | same office. By discretion of the County Training Program of the |
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| 351 | 373 | | Cooperative Extension Service at Oklahoma Sta te University, current, |
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| 383 | 407 | | hours of continuing education per calendar year through or approved |
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| 384 | 408 | | by the County Training Program of the Cooperative Extension Service |
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| 385 | 409 | | at Oklahoma State University. |
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| 386 | 410 | | F. The deputies of each elected county officer shall |
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| 387 | 411 | | participate in the training and educational seminars relevant to |
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| 388 | 412 | | their positions and duties . |
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| 389 | 413 | | G. Any county with a p opulation in excess of one hundred |
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| 390 | 414 | | thousand (100,000) persons according to the Federal Decennial Census |
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| 391 | 415 | | or most recent population estimate shall provide training to its |
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| 392 | 416 | | officers, but may offer such training using other service provi ders |
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| 393 | 417 | | or the county's own personnel . |
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| 394 | 418 | | SECTION 4. AMENDATORY 19 O.S. 2021, Section 166, is |
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| 395 | 419 | | amended to read as follows: |
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| 396 | 420 | | Section 166. A. Failure of a county officer to attend any |
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| 397 | 421 | | school, conference or meeting unless excused prior th ereto shall |
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| 398 | 422 | | cause the county officer to forfeit his or her right to the monthly |
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| 399 | 423 | | travel allowance provided by Section 165 of this title for the month |
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| 400 | 424 | | in which such school, conference or meeting is held. The di recting |
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| 401 | | - | state officer or agency head shall noti fy the county clerk of the |
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| 402 | | - | county of the forfeiture of such county officer. |
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| 403 | | - | B. Any county commissioner, county treasurer, county clerk, |
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| 404 | | - | county sheriff or county court cl erk who fails to complete the |
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| 405 | | - | training requirements as outlined in Section 130.7 of t his title |
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| 406 | | - | shall, but not limited to, forfeit his or her right to receive the |
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| 453 | + | state officer or agency head shall noti fy the county clerk of the |
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| 454 | + | county of the forfeiture of such county officer. |
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| 455 | + | B. Any county commissioner, county treasurer, county clerk, |
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| 456 | + | county sheriff or county court cl erk who fails to complete the |
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| 457 | + | training requirements as outlined in Section 130.7 of t his title |
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| 458 | + | shall, but not limited to, forfeit his or her right to receive the |
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| 433 | 459 | | monthly travel allowance provided by Section 165 of this title or |
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| 434 | 460 | | any other penalties authoriz ed by law. |
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| 435 | 461 | | C. The County Training Pro gram Director of the Cooperative |
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| 436 | 462 | | Extension Service at Oklahoma State University shall send written |
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| 437 | 463 | | notification of noncompliance to th e county clerk of the county, the |
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| 438 | 464 | | board of county commissioners and the State Audito r and Inspector. |
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| 439 | 465 | | Upon such notificati on, the board of county commissioners shall not |
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| 440 | 466 | | approve payment of the monthly travel allowance for said county |
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| 441 | 467 | | officer. The monthly travel allowance may be reinstated the |
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| 442 | 468 | | following month once the county officer becom es compliant with the |
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| 443 | 469 | | training requirements. The County Training Program Director of the |
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| 444 | 470 | | Cooperative Extension Service at Oklahoma State University shall |
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| 445 | 471 | | send written notification to the county clerk of the county, the |
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| 446 | 472 | | board of county commissioners and th e State Auditor and Inspector |
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| 447 | 473 | | when a county officer reestablishes compliance with the training |
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| 448 | 474 | | requirements. |
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| 449 | 475 | | D. Any county, county officer or deputy may join his or her |
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| 450 | 476 | | respective state, national or international association, including |
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| 451 | | - | but not limited to, the National Association of Counties, the |
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| 452 | | - | International Association of Assessors and the International |
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| 453 | | - | Association of Clerks, Recorders, Election Officials and Treasurers. |
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| 454 | | - | It shall not be mandatory for a county officer or his or her deputy |
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| 455 | | - | to attend any meeting, school, institute or conferen ce sponsored or |
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| 456 | | - | held by anyone other than a sta te officer or agency head, but if |
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| 505 | + | but not limited to, the National Association of Counties, the |
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| 506 | + | International Association of Assessors and the International |
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| 507 | + | Association of Clerks, Recorders, Election Officials and Treasurers. |
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| 508 | + | It shall not be mandatory for a county officer or his or her deputy |
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| 509 | + | to attend any meeting, school, institute or conferen ce sponsored or |
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| 510 | + | held by anyone other than a sta te officer or agency head, but if |
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| 483 | 511 | | funds are available for travel to such meeting, schoo l, institute or |
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| 484 | 512 | | conference, either within or outside this state, from funds |
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| 485 | 513 | | appropriated for traveling expenses in additio n to the monthly |
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| 486 | 514 | | travel allowance provided by S ection 165 of this title, then it |
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| 487 | 515 | | shall be lawful for such traveling expenses to be pai d from such |
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| 488 | 516 | | travel funds so appropriated to the county officer or his or her |
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| 489 | 517 | | deputies. |
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| 490 | 518 | | SECTION 5. Sections 1 and 2 of this act shall become effective |
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| 491 | 519 | | January 1, 2024. |
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| 492 | 520 | | SECTION 6. Sections 3 and 4 of t his act shall become ef fective |
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| 493 | 521 | | November 1, 2023. |
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