Okla. Admin. Code § 710:1-3-56

Current through Vol. 42, No. 4, November 1, 2024

Section 710:1-3-56 - Collection fee attaches to tax warrant

A sheriff's collection fee will attach to the tax warrants and accrue for payment on a case-by-case basis. If the taxpayer remits the face amount of the warrant directly to the Commission, the Commission will determine whether the collection fee has attached and either release the warrant, or request the sheriff to pursue additional collection efforts to collect the fee. Any discrepancy shall be resolved by the Commission, and will be final and binding on the sheriff and the taxpayer. If a sheriff is aggrieved, the sheriff may ask the Commission to adjust its determination.