Certification after 15 years of taxes assessed not

68 O.S. § 2942 — under Title 68 — Revenue and Taxation.

68 O.S. § 2942

required of certain persons. Any county officer or other person who is required to certify to public records shall not be required to certify any taxes which have been or should have been assessed more than fifteen (15) years prior to the date of such certification. Added by Laws 1988, c. 162, § 142, eff. Jan. 1, 1992.