Revenue and taxation; excise boards; school districts; temporary allocations; effective date.

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ENGROSSED HOUSE
BILL NO. 3759 By: Turner of the House

and

Hamilton of the Senate

An Act relating to revenue and taxation; amending
68 O.S. 2021, Section 3020, which relates to
temporary appropriations of local government
entities; requiring temporary allocations to school
districts to be set by prescribed date; and
providing an effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 3020, is
amended to read as follows:
Section 3020. A. The excise boards of the various counties in
the state may convene at any time after the beginning of any fiscal
year, upon call of the chairman of the board, for the purpose of
approving temporary appropriations for the counties, cities, school
districts and other municipal subdivisions of the state. Whenever
the governing board of any such county, city, school district or
other municipal subdivision of the state shall present to the excise
board of such county or of the county in which any such city, school
district or other municipal subdivision is located in whole or in

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part, a verified application showing that the needs of such county,
city, school district or other municipal subdivision so require,
such excise board may make temporary appropriations for lawful
current expenses of such county, city, school district or other
municipal subdivision.
B. Warrants or checks may be drawn against such temporary
appropriations pending action by the excise board upon the annual
estimate of needs and budget of such county, city, school district
or other municipal subdivision for such fiscal year. The amount
which may be appropriated by such temporary appropriations shall in
no event exceed the entire amount which the governing board, making
the application, estimates will be available for the entire fiscal
year for each purpose for which a temporary appropriation is
requested; provided, however, the limitation on appropriations and
any requirement for request or approval of temporary appropriations
shall not apply to any city or town if the revenue from the ad
valorem tax to the municipal general fund amounted to less than five
percent (5%) of the total revenues accruing to the municipal general
fund during the prior fiscal year. Such cities and towns may pay
for lawful current expenditures pursuant to the estimate of needs as
filed by the city or town and pending final action of the excise
board.
C. Any such temporary appropriations so approved by the excise
board of any county shall, when the annual budget for such county,

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city, school district or other municipal subdivision is finally
approved, be merged in the annual appropriations for the same
purposes and any warrant which has been, in the meantime, drawn
against such temporary appropriations shall be charged against the
final approved annual appropriations of such county, city, school
district or other municipal subdivision for the said current fiscal
year. All temporary allocations for school districts shall be set
prior to June 30 of the current fiscal year.
SECTION 2. This act shall become effective November 1, 2026.
Passed the House of Representatives the 11th day of March, 2026.

Presiding Officer of the House
of Representatives

Passed the Senate the ___ day of __________, 2026.

Presiding Officer of the Senate