Oklahoma Statutes

Okla. Stat. tit. 11, § 37-223 (2026)

Treatment of property owned by municipality, counties

✓ current as of July 2026

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or schools. Any property which is owned by the municipality, or county, or any board of education or school district, shall be treated and considered the same as the property of other owners. The municipality, county, school district or board of education within the district to be assessed shall annually provide, by the levy of taxes in a sufficient sum, for payment of the maturing installments of assessments and interest and penalty thereon. In municipalities containing a population of less than two thousand five hundred (2,500), according to the latest federal census, the municipality may, with the consent of the school board, provide for the payment of such assessments, or the construction and installment of sewer and water improvements, with funds derived from the issuance of building bonds or receipts of a building tax levy of a school district served by such improvement. Laws 1977, c. 256, § 37-223, eff. July 1, 1978.

Notes of Decisions

Cited in 1 case, 2006–2006 · leading case: Jacobs Ranch, L.L.C. v. Smith, 2006 OK 34 (Okla. 2006).

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Jacobs Ranch, L.L.C. v. Smith, 2006 OK 34 (Okla. 2006). · cites it 2× “); 11 O.S.2001 § 37-223 (Municipalities of less than 2,500 may pay for their share of school assessments with building bonds or the proceeds of a building tax levy.”

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