Title 62 — Title 62 — Public Finance

obligations - Preservation - Certificate of refunded obligations - Preservation - Certificate of issuance pursuant to law - Certification by State Auditor and Inspector. The clerk or appointed agent of every county, city, town, township, board of education, school district, or ot…

The governing body, or authority of any county, city, town, township, board of education, school district or other municipal corporation, issuing refunding bonds under authority of this act, shall provide, prior to the delivery of said refunding bonds, for a levy of annual taxes …

Examination and approval by Attorney-General - Repeal - Effect on existing laws. This act shall be full authority for the issuance of the bonds under this act authorized, without reference to any other act of the Legislature of Oklahoma, and said bonds may be issued as herein pro…

warrants, judgments or bonds in sinking fund. The governing board of any county, city, town, township, board of education, school district or any other municipal corporation of this state, holding in its sinking fund either warrants, judgments or bonds, is authorized to enter int…

indebtedness and interest by funding or refunding term bonds - Redemption - Interest - Tenders at less than par - Call and purchase of bonds when no tenders made. Any municipality may refund any part or all of its bonded and judgment indebtedness and the interest thereon, by agre…

The term governing board as used in this act shall mean the council or commission of a city; the town council or board of trustees of a town; the board of education of an independent school district; and the board of county commissioners for and on behalf of townships, counties, …

The sections of this act, and each part of such sections are hereby declared to be independent sections. If any section, or part of a Section, be held unconstitutional, such holding shall not affect the remaining portions thereof. Laws 1937, p. 153, § 4.

to rent real or personal property - Definition of personal property. A. The governing board of any county, city or town, or school district is authorized to rent on a monthly basis real or personal property as authorized by the governing board and to pay the rental charges thereo…

The board of county commissioners of any county, the governing board of any city or town, the school board, or board of education of any school district is hereby authorized to participate in any federal government program dealing with fire prevention or with the purchasing or le…

accrual. A. It shall be the duty of the officers of each municipal corporation in the State of Oklahoma by law authorized to levy taxes to make a levy each year for a sinking fund, which shall, with cash actually on hand and lawful investments in such fund, excluding taxes in pro…

from sinking funds - Reimbursement. (Application.) Such sinking funds shall be used: First. For the payment of interest coupons as they fall due. Second. For the payment of bonds falling due, if any such there be, and, Third. For the payment of judgments against the municipality,…

Credit on apportionment. All penalties, interest and forfeitures which may accrue on delinquent ad valorem taxes, whether real or personal, tangible or intangible, on any properties, persons, firms or corporations within any school district, township, town or city within a county…

In addition to the purposes for which the resale property fund of any county may be expended under the restrictions, terms and conditions set forth in 68 Oklahoma Statutes 1951 Section 432(L), said resale property fund shall be available between July first and June fifteenth of a…

After June fifteenth of each year the county treasurer shall, after reserving sufficient of the Resale Property Fund for all encumbrances and sufficient for estimated cost of preparing, publishing, and completing through the ensuing fiscal year all tax- enforcement procedures imp…

That all cities in the State of Oklahoma operating under a charter form of government, wherein such cities may hereafter issue bonds for the purpose of raising funds to construct a city hall building, be and are hereby required to pay into the sinking fund for the payment of inte…

62 O.S. § 439 Repealed by Laws 1991, c. 124, § 35, eff. July 1, 1991

62 O.S. § 441 Repealed by Laws 1991, c. 124, § 35, eff. July 1, 1991

levy - Special courthouse fund - Warrants against fund. The board of county commissioners is hereby authorized to use for the purpose of erecting or rebuilding a county courthouse or a superior court building at such points in the county as the board may deem necessary and to fur…

sinking fund in warrants. The procedure for the making of an appropriation for the aforesaid purpose from such sinking fund and for the levy of a tax of not to exceed one (1) mill annually, shall be by resolution in which a majority of the board of county commissioners shall conc…

In the event any part of this act shall be held to be invalid, inoperative or unconstitutional then such invalid, inoperative or unconstitutional part shall not affect the other parts of this act. Added by Laws 1925, c. 13, p. 16, § 3.

Where any county, city, town, or school district, dependent or independent, has accumulated a surplus in the sinking fund thereof, represented by actual cash on hand in excess of all outstanding bond or judgment indebtedness, both matured and unmatured, including coupon and/or ot…

valorem tax levy - Construction of permanent improvements. Whenever any city or town of the State of Oklahoma shall have accumulated an amount of money in its sinking fund sufficient to pay at maturity the principal and interest of all its outstanding bonds, coupons and judgments…

transfer - Hearing. Provided, however, that before any governing body of such city or town shall make such transfer, application shall be made by such governing body to the district court of the county for an order authorizing it so to do. Such application shall be filed in the o…

fund. If now or hereafter in any county, city, town, township, school district or other municipal subdivision of the State of Oklahoma, there exists no deficit in the sinking fund thereof, the governing body of such municipality may by proper resolution recite such facts and canc…

It shall be the duty of the county treasurer upon his being presented with a properly certified copy of such resolution to cancel and vacate all unpaid levies and taxes to the extent provided for in such resolution and to reduce the rate of levy and the amount of taxes due and un…

Sections 45.1 through 45.10 of this title shall be known and may be cited as the “Oklahoma Program Performance Budgeting and Accountability Act”. All state agencies are to prepare and submit their budgetary systems in a program format. In addition, all state agencies are to colle…

Procedure. A. Pursuant to this act, the Director of the Office of State Finance shall develop processes and procedures to guide state agencies in preparation of performance reporting metrics to be published for each cabinet, state agency and statewide and agency- specific initiat…

A. No later than October 1 of each year, each state agency shall submit a program management and performance report to the Chair and Vice Chair of the House Appropriations and Budget Committee, the Chair and Vice Chair of the Senate Appropriations Committee, the Chair and Vice Ch…

In this act, “state agency” means a department, board, commission, or other entity of state government within the Executive Department of the State of Oklahoma, including institutions of higher education, that: 1. Was created by the Constitution or a state statute with an ongoing…

improvement” defined. A. Each state agency shall make a strategic plan for its operations. The first strategic plans will be due October 1, 2001, and in each subsequent even-numbered year. Each state agency plan shall cover five (5) fiscal years beginning with the next odd- numbe…

The official forms which must be used in making those plans shall be approved or furnished by the Director of the Office of Management and Enterprise Services. Added by Laws 1999, c. 358, § 4, eff. July 1, 1999. Amended by Laws 2012, c. 304, § 421.

services to be provided by Office of Management and Enterprise Services. A. The Office of Management and Enterprise Services and the Joint Legislative Committee on Budget and Program Oversight shall work with each state agency to determine acceptable measures of output, outcome, …

The Office of Management and Enterprise Services or the Joint Legislative Committee on Budget and Program Oversight, jointly or separately, may hold hearings on any matter required by the Oklahoma Program Performance Budgeting and Accountability Act. Added by Laws 1999, c. 358, §…

A. The Governor and the State Legislature may compile a long- range strategic plan for state government using the state agency plans issued under this act. B. The long-range strategic state plan shall be sent to the Governor, Lieutenant Governor, State Auditor and Inspector, and …

and Inspector and Joint Committee on Accountability in Government. A. The State Auditor and Inspector when in the conduct of a performance audit of a state agency shall consider in the evaluation of an agency the extent to which the agency conforms to the agency's strategic plan …

state agencies – Duties of Joint Legislative Committee on Budget and Program Oversight – Required elements of review - Reports. A. The Joint Legislative Committee on Budget and Program Oversight shall annually establish a schedule of program evaluation and performance review for …

The provisions of this act are applicable only in cases where all the bond, interest and judgment indebtedness of such municipal subdivision for which such sinking fund levies for such previous years were made and which is or was an obligation of such sinking fund has either been…

and silver coins. Gold and silver coins issued by the United States government are legal tender in the State of Oklahoma. No person may compel another person to tender or accept gold or silver coins that are issued by the United States government, except as agreed upon by contrac…

Such resolution and reduction shall not be effective as to outstanding tax sale certificates in existence and owned by some person other than the county. Added by Laws 1935, p. 338, § 4, emerg. eff. April 3, 1935.

website. A. This act shall be known and may be cited as the "Taxpayer Transparency Act". B. As used in the Taxpayer Transparency Act: 1. "Single website" means a website that allows the public to access information identified in subsection C of this section without any fee or cha…

Fund to certain funds. A. On July 1, 2005, or as soon thereafter as feasible, the Office of Management and Enterprise Services shall transfer any surplus funds which accrue to the General Revenue Fund of this state for the fiscal year ending June 30, 2005, over and above that whi…

There is hereby created in the State Treasury a fund to be designated the “Oklahoma Dynamic Economy and Budget Security Fund”. The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies apportioned to such fund pursuant to paragra…

Fund for 2007. A. On July 1, 2007, or as soon thereafter as feasible, the Office of Management and Enterprise Services shall transfer the following amounts of surplus funds which accrue to the General Revenue Fund of the State of Oklahoma for the fiscal year ending June 30, 2007,…

2019.

A. There is hereby created until July 1, 2023, the "State Revenue Apportionment Evaluation Commission". B. The Commission shall consist of nine (9) members to be appointed or selected as follows: 1. Two persons appointed by the Governor; 2. Two persons to be appointed by the Spea…

Notice. If additional or supplemental needs exist in any department or appropriation account of a county, school board of education or municipal government as to any item or items of appropriation therefor, that are immediately urgent, and there exists in any other appropriation …

2006.

affected. It is hereby declared to be the intent of the Legislature that this act shall not in any manner repeal or abate any of the provisions or requirements of Title 68, Section 292, O.S. 1951, but shall be cumulative thereto. Laws 1951, p. 191, § 3.

All economic incentive provisions enacted after January 1, 2016, shall include a measurable goal or goals. For the purposes of this act, "incentive" shall include any provision available to be used by a business entity in the form of a credit, exemption, deduction or rebate perta…

A. There is hereby created a trust fund for Economic Development Generating Excellence to be known as the "EDGE Fund". The trust fund principal shall consist of all funds appropriated, transferred, donated or otherwise directed to the fund by law. B. The Board of Investors of the…