Section 1326 - Collection of assessments(a) The assessments provided for and levied under the provisions of this article shall be payable in cash as the several installments become due, together with the interest thereon, to the clerk of such city or the county treasurer, as appropriate, who shall give proper receipts for such payments and credit the same upon the "limited access assessment record."(b) The city clerk shall be required to execute a good and sufficient bond, with sureties, in an amount to be approved by the governing body, payable to the city, conditioned for the faithful performance of the duties enjoined upon him by this article as collector of the assessments.(c) It shall be the duty of the city clerk to keep an accurate account of all such collections made by him and to pay to the city treasurer daily the amounts of the assessments collected by him. The amounts so collected and paid to the city treasurer shall constitute a separate special fund to be used and applied to the payment of such bonds and the interest thereon, as herein provided.(d) It shall be the duty of the city clerk promptly after the date of maturity of such installment or interest and on or before the fifteenth day of September in each year to certify the installment and interest then due to the county treasurer of the county in which the city is located. All installments, together with interest, so certified to the county treasurer and all installments, together with interest, of all assessments levied by the board of county commissioners shall be by the county treasurer placed upon the November delinquent tax list of the same year prepared by the treasurer of such county, and collected as other delinquent taxes are collected.(e) It shall be the duty of the county treasurer to collect such installments of assessment, together with interest and penalty, as herein provided, but any taxpayer shall have the right to pay his ad valorem taxes to the county treasurer regardless of the delinquency of such assessments; and within thirty (30) days from the receipt of such delinquent assessments, interest and penalty, so certified to the city and so collected by the county treasurer, the same shall be paid by the county treasurer to the city treasurer for disbursement in accordance with the provisions of this article. Upon the receipt of installments, together with interest or penalty, or both, of those assessments levied by the board of county commissioners the county treasurer shall retain the same in a special fund for disbursement in accordance with the provisions of this article.Okla. Stat. tit. 69, § 1326
Laws 1968, c. 415, § 1326, operative 7/1/1968.