Counties and county officers; allowing for publication of certain notices on a website maintained by the county. Effective date.

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STATE OF OKLAHOMA

2nd Session of the 60th Legislature (2026)

SENATE BILL 1620 By: McIntosh

AS INTRODUCED

An Act relating to counties and county officers;
amending 19 O.S. 2021, Sections 174.1, 326, as
amended by Section 1, Chapter 369, O.S.L. 2025, 339,
as last amended by Section 1, Chapter 157, O.S.L.
2025, 339.6, 343, 345, 351, as amended by Section 1,
Chapter 212, O.S.L. 2022, 360, 383, 421.1, as amended
by Section 2, Chapter 337, O.S.L. 2023, 444, 445,
731, 733, 736, 740, 765, 782, 788, 794, 863.26,
865.66, 866.29, 868.3, 868.5, 872, 872.1, 876, 880,
881, 884, 888, 893, 896, 901.2, 901.3, 901.15,
901.17, 901.42, 902.3, 902.4, 902.12, 902.14, 902.21,
904.1, 956, 1205, 1234, 1242, 1250, 1264, 1276, 1412,
1505, as last amended by Section 2, Chapter 85,
O.S.L. 2025, and 1714 (19 O.S. Supp. 2025, Sections
326, 339, 351, 421.1, and 1505), which relate to
counties and county officers; allowing for
publication of certain notices on a website
maintained by the county; granting county
commissioners the option to maintain certain website;
updating statutory language; making certain language
gender neutral; amending 26 O.S. 2021, Section 13A-
109, which relates to school district and technology
center school district elections; allowing for
publication of certain legal notices on a website
maintained by the county; allowing for the digital
publication of certain news releases; amending 68
O.S. 2021, Sections 2819.1, 2836, 2882, 3002, 3007,
3013, 3021, 3022, 3030, 3102, 3106, 3127, as amended
by Section 3, Chapter 179, O.S.L. 2025, and 3134.1
(68 O.S. Supp. 2025, Section 3127), which relate to
county business; allowing for publication of certain
notice on a website maintained by the county;
updating statutory language; updating statutory
references; and providing an effective date.

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BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 19 O.S. 2021, Section 174.1, is
amended to read as follows:
Section 174.1. The State Auditor and Inspector is hereby
authorized upon filing of report of audit of the books, records and
accounts of any county officer, board, or commission to publish in a
newspaper or newspapers having a general circulation in the county
or on an Internet website for official publications maintained by
the county a notice of the filing of such audit report; and he or
she may cause to be posted a certificate of completion of such audit
report in the office or offices having custody of the books, records
and accounts embraced in such audit report. In addition to the such
notice published in the newspaper or on an Internet website for
official publications maintained by the county, the report shall be
posted on the county website and the State Auditor and Inspector’s
website. The State Auditor and Inspector shall transmit a copy of
the letter of transmittal of each such audit report to every legal
newspaper published within the county wherein said such audit report
is filed with the county clerk.
SECTION 2. AMENDATORY 19 O.S. 2021, Section 326, as
amended by Section 1, Chapter 369, O.S.L. 2025 (19 O.S. Supp. 2025,
Section 326), is amended to read as follows:
Section 326. A. In addition to the special sessions for
equalizing assessments, and all other special sessions now provided

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by law, the county commissioners shall meet and hold sessions for
the transaction of business in the county courthouse, at the county
seat, on or before the first Monday of each month, and may remain in
session as long as the public business may require, and the passing
upon, allowing or rejecting of bills against the county shall be
taken up and passed upon by the board in the order in which the
claims have been filed, and in which order such claims must be
entered upon the calendar, except salary, wage and compensation
claims of officers and deputies and employees, which salary, wage
and compensation claims may be considered and paid, on or after the
termination of the service pay period; provided, that such claims by
subordinate deputies and employees be first approved by the officer
having charge of the office or department. The board of county
commissioners may recess or adjourn its meetings within the session,
either from time to time or from day to day, or on call of the
chair; but, if such board does not sooner adjourn its session for
any month, such session shall terminate and be adjourned by
operation of law on the last business day of such month. If the
board shall have adjourned its session before the last business day
of any month, the county clerk shall have power to call special
sessions when the best interests of the county demand it, upon
giving five (5) days’ notice of the time and object of calling the
commissioners together, by posting up notices in three public places
in the county, or by publication in some newspaper of general

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circulation in the county, or by publication on an Internet website
for official publications maintained by the county; provided, that
in the case of a vacancy in the office of county clerk, the chair of
the board shall have power to call a special session for the purpose
of filling such vacancy.
B. The board of county commissioners may meet at times and in
places within the county other than the county courthouse if it is
determined that such meetings are beneficial to the general public.
Such meetings shall be in compliance with the Oklahoma Open Meeting
Act.
C. County commissioners may attend and participate in
conferences, trainings, and educational, press, and social events,
even if a quorum is present, provided that no official action is
taken and any discussion of the business of the board of county
commissioners is incidental to the event.
D. County commissioners may attend and participate in meetings
and proceedings of the Legislature, even if a quorum is present,
provided that no official action is taken.
E. In a county that has a county budget board as provided in
Section 1407 of this title, county commissioners and other county
elected officers may discuss budgetary matters, provided that a
quorum of the county budget board is not present and no official
action is taken.

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SECTION 3. AMENDATORY 19 O.S. 2021, Section 339, as last
amended by Section 1, Chapter 157, O.S.L. 2025 (19 O.S. Supp. 2025,
Section 339), is amended to read as follows:
Section 339. A. The board of county commissioners shall have
power:
1. To make all orders respecting the real property of the
county, to sell the public grounds of the county and to purchase
other grounds in lieu thereof; and for the purpose of carrying out
the provisions of this section it shall be sufficient to convey all
the interests of the county in those grounds when an order made for
the sale and a deed is executed in the name of the county by the
chair of the board of county commissioners, reciting the order, and
signed by the chair and acknowledged by the county clerk for and on
behalf of the county;
2. To audit the accounts of all officers having the care,
management, collection, or disbursement of any money belonging to
the county or appropriated for its benefit;
3. To construct and repair bridges and to open, lay out, and
vacate highways; provided, however, that when any state institution,
school, or department shall own, lease, or otherwise control land on
both sides of any established highway, the governing board or body
of the same shall have the power to vacate, alter, or relocate the
highway adjoining the property in the following manner:

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If it should appear that it would be to the best use and
interest of the institution, school, or department to vacate, alter,
or relocate such highway, the governing board or body shall notify
the board of county commissioners, in writing, of their intention to
hold a public hearing and determine whether to vacate, alter, or
relocate the highway, setting forth the location and terminals of
the road, and all data concerning the proposed right-of-way if
changed or relocated, and shall give fifteen (15) days’ notice of
the hearing by publication in some newspaper in the county or
counties in which the road is located, or by publication on an
Internet website for official publications maintained by the county
or counties in which the road is located, and the hearing shall be
held at the county seat of the county in which the road is located,
and if a county line road, may be heard in either county. At the
hearing testimony may be taken, and any protests or suggestions
shall be received as to the proposed measure, and at the conclusion
thereof if the governing board or body shall find that it would be
to the best use and interest of the institution, school, or
department, and the public generally, they may make an appropriate
order either vacating, altering or relocating the highway, which
order shall be final if approved by the board of county
commissioners. The institution, school, or department may by
agreement share the cost of changing any such road. No property
owner shall be denied access to a public highway by the order;

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4. To recommend or sponsor an employee or prospective employee
for job-related training and certification in an area that may
require training or certification to comply with state or federal
law as such training or certification is provided by the Department
of Transportation, the Federal Highway Administration, or any other
state agency, technology center school, or university;
5. To determine the years of service required for full-time
county employees to qualify for a continuing education program.
Such programs may consist of courses offered by colleges and
universities that are members of The Oklahoma State System of Higher
Education as well as any other in-state or out-of-state programs or
courses which are relevant to the employee’s responsibilities as
approved by the county commissioners. Such programs shall require
that employees maintain at least an A or B average in order to
qualify for one hundred percent (100%) reimbursement. Employees who
maintain passing or satisfactory grades shall qualify for seventy-
five percent (75%) reimbursement under such programs. Such programs
shall require that documentation from colleges and universities
regarding courses completed, credits earned, and tuition charged be
submitted to a board of county commissioners within ninety (90) days
after the completion of courses. General applications and request
forms for such programs shall be submitted to a board of county
commissioners or an appropriate human resources department prior to
the conclusion of a county’s current fiscal year. Employees who

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elect to participate in such programs shall continue to meet the
full responsibilities of their positions, and participation shall
not interfere with availability for scheduled work or negatively
affect work performance. In order to be eligible for participation
in such programs, employees shall not have been formally disciplined
within one (1) year prior to submitting their program application.
A board of county commissioners shall be authorized to establish a
program requiring a one-year commitment of service to the county
from individuals who participate in such programs. Under such
programs, employees shall only be eligible to receive tuition
reimbursements in exchange for employment with the county lasting at
least one (1) year;
6. Until January 1, 1983, to furnish necessary blank books,
plats, blanks, and stationery for the clerk of the district court,
county clerk, register of deeds, county treasurer, county judge,
sheriff, county surveyor, county attorney, justices of the peace,
and constables, to be paid for out of the county treasury; also a
fireproof vault sufficient in which to keep all the books, records,
vouchers, and papers pertaining to the business of the county;
7. To set off, organize, and change the boundaries of townships
and to designate and give names therefor; provided, that the
boundaries of no township shall be changed within six (6) months
next preceding a general election;

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8. 7. To lease tools, apparatus, machinery, or equipment of the
county to another political subdivision or a state agency. The
Association of County Commissioners of Oklahoma and the Oklahoma
State University Center for Local Government Technology together
shall establish a system of uniform rates for the leasing of such
tools, apparatus, machinery, and equipment;
9. 8. To jointly, with other counties, buy heavy equipment and
to loan or lease such equipment across county lines;
10. 9. To develop personnel policies for the county with the
approval of a majority of all county elected officers, as evidenced
in the minutes of a meeting of the board of county commissioners or
the county budget board;
11. 10. To purchase, rent, or lease-purchase uniforms, safety
devices, and safety equipment for the officers and employees of the
county. The county commissioners may pay for any safety training or
safety devices and safety equipment out of the general county funds
or any county highway funds available to the county commissioners;
12. 11. To provide incentive awards for safety-related job
performance. However, no employee shall be recognized more than
once per calendar year and the award shall not exceed the value of
Two Hundred Fifty Dollars ($250.00); further, no elected official
shall be eligible to receive a safety award;
13. 12. To provide for payment of notary commissions, filing
fees, and the cost of notary seals and bonds;

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14. 13. To do and perform other duties and acts that the board
of county commissioners may be required by law to do and perform;
15. 14. To make purchases at a public auction pursuant to the
county purchasing procedures in subsection D of Section 1505 of this
title;
16. 15. To deposit interest income from highway funds in the
general fund of the county;
17. 16. To submit sealed bids for the purchase of equipment
from this state, or any agency or political subdivision of this
state;
18. 17. To utilize county-owned equipment, labor, and supplies
at their disposal on property owned by the county, public schools,
two-year colleges, or technical branches of colleges that are
members of The Oklahoma State System of Higher Education, the state
and municipalities according to the provisions of Section 36-113 of
Title 11 of the Oklahoma Statutes. Cooperative agreements may be
general in terms of routine maintenance or specific in terms of
construction and agreed to and renewed on an annual basis. Work
performed pursuant to Section 36-113 of Title 11 of the Oklahoma
Statutes shall comply with the provisions of this section;
19. 18. To enter into intergovernmental cooperative agreements
with the federally recognized Indian tribes within this state to
address issues of construction and maintenance of streets, roads,

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bridges, and highways exclusive of the provisions of Section 1221 of
Title 74 of the Oklahoma Statutes;
20. 19. To execute hold harmless agreements with the lessor in
the manner provided by subsection B of Section 636.5 of Title 69 of
the Oklahoma Statutes when leasing or lease-purchasing equipment;
21. 20. To accept donations of rights-of-way or right-of-way
easements pursuant to Section 381 et seq. of Title 60 of the
Oklahoma Statutes;
22. 21. To establish by resolution the use of per diem for
specific purposes in accordance with the limitations provided by
Sections 500.8 and 500.9 of Title 74 of the Oklahoma Statutes;
23. 22. To apply to the Department of Environmental Quality for
a waste tire permit to bale waste tires for use in approved
engineering projects;
24. 23. To enter into the National Association of Counties
(NACo) Live Healthy Prescription, Health and Dental Discount
Program;
25. 24. To work with federal, state, municipal, and public
school district properties in an effort to minimize cost to such
entities;
26. 25. To work with ambulance service districts established
under Section 9C of Article X of the Oklahoma Constitution in an
effort to minimize cost to such entities;

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27. 26. To provide incentive awards to employees for
participating in voluntary wellness programs which result in
improved health. Incentive awards may be created by the Wellness
Council set forth in Section 1302 of this title;
28. 27. To establish a county employee benefit program to
encourage outstanding performance in the workplace. Monies may be
expended for the purchase of recognition awards for presentation to
an employee or members of a work unit. Recognition awards may be
presented at a formal or informal ceremony, banquet, reception, or
luncheon, the cost of which may be expended from monies available in
the county department’s or division’s operating fund;
29. 28. To trade in equipment to a vendor or on statewide
contract by acquiring used equipment values pursuant to subsection B
of Section 421.1 of this title;
30. 29. To expend federal funds made available to a county of
the state through the federal Coronavirus Aid, Relief, and Economic
Security Act (CARES Act), Pub. L. 116–136, or similar relief funds
according to the permissible uses of the applicable federal
legislation or guidance issued by any federal agency thereof,
regardless of any lack of specific state statutory authorization to
perform the duties or functions for which the federal government has
provided the funds. The expenditure of the funds in accordance with
the federal legislation or guidance issued by any federal agency

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thereof shall be at the discretion of the board of county
commissioners.
The receipt of funding through the CARES Act or similar relief
funds shall not be considered a supplemental appropriation and shall
be exempt from the requirements of Section 1420 of this title. In
the event the period allotted for expenditure of federal funds
crosses fiscal years, such funds shall not be considered revenue
when setting the county’s budget for the next fiscal year; and
31. 30. To enter into intergovernmental cooperative agreements
which shall include shared services, with local governmental units
within this state pursuant to the provisions of the Interlocal
Cooperation Act, Section 1002 et seq. of Title 74 of the Oklahoma
Statutes.; and
31. To choose to create, operate, and maintain an Internet
website for official publications. Such website shall allow for
residents of the county and other interested parties to be notified
by electronic communication when new public notices are published on
the website. A link to access the website shall be publicly
displayed in every building owned by the county.
B. The county commissioners of a county or, in counties where
there is a county budget board, the county budget board may
designate money from general county funds for the designated purpose
of drug enforcement and drug abuse prevention programs within the
county.

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C. When any lease or lease purchase is made on behalf of the
county by the board pursuant to the provisions of this section, the
county shall be allowed to have trade in values for transactions
involving the Oklahoma Central Purchasing Act.
D. In order to timely comply with the Oklahoma Vehicle License
and Registration Act with regard to county vehicles, the board of
county commissioners may, by resolution, create a petty cash
account. The board of county commissioners may request a purchase
order for petty cash in an amount necessary to pay the expense of
license and registration fees for county motor vehicles. Any
balance in the petty cash account after the license and registration
fees have been paid shall be returned to the account or fund from
which the funds originated. The county purchasing agent shall be
the custodian of the petty cash account, and the petty cash account
shall be subject to audit.
E. When the board of county commissioners approves an express
trust, pursuant to Sections 176 through 180.4 of Title 60 of the
Oklahoma Statutes, for the purpose of operating a county jail, the
trustees of the public trust may appoint commissioned peace
officers, certified by the Council on Law Enforcement Education and
Training, to provide security for inmates that are required to be
transported outside of the detention facility, and investigate
violations of law within the detention facility. Other personnel

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necessary to operate the jail may be employed and trained or
certified as may be required by applicable state or federal law.
SECTION 4. AMENDATORY 19 O.S. 2021, Section 339.6, is
amended to read as follows:
Section 339.6. A. The board of county commissioners of any
county of this state having a population of more than five hundred
thousand (500,000) persons according to the last federal decennial
census, by resolution, may, by resolution, determine a curfew for
juveniles that will apply to all unincorporated areas of the county.
The parameters of the curfew shall be determined by the board and
all penalty provisions shall comply with the provisions of Title 10A
of the Oklahoma Statutes and federal law concerning detention and
custody of juveniles.
B. The board shall provide public notice of the curfew in a
newspaper of general circulation in the county or on an Internet
website for official publications maintained by the county. The
notice shall be published once weekly for a period of four (4)
continuous weeks.
C. The county shall correspond and work in conjunction with any
appropriate state agency, if assistance is required in producing
signs and posting the curfew.
D. The county shall post curfew information, as determined
pursuant to subsections A through C of this section, on the county
line marker where any state highway enters a county and at all off-

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ramps where interstate highways or turnpikes enter a county, unless
a state agency has such jurisdiction to properly post signs. The
appropriate board of county commissioners shall reimburse any state
agency that may assist for the full cost of the required signage.
E. Any person convicted of a curfew violation pursuant to this
section shall be fined an amount not exceeding Twenty-five Dollars
($25.00). Any person convicted of a second or subsequent curfew
violation shall be fined an amount not exceeding One Hundred Dollars
($100.00), or assigned not more than thirty (30) hours of community
service, or both such fine and community service hours.
SECTION 5. AMENDATORY 19 O.S. 2021, Section 343, is
amended to read as follows:
Section 343. Upon the return of the appraisement, as provided
in Section 342 of this title, the board of county commissioners
shall give notice by publication in a newspaper of general paid
circulation in the county, for two (2) successive weekly issues or
by weekly publication on an Internet website for official
publications maintained by the county for two (2) consecutive weeks,
that said such real estate is about to be sold.
SECTION 6. AMENDATORY 19 O.S. 2021, Section 345, is
amended to read as follows:
Section 345. They shall superintend the fiscal concerns of the
county and secure their management in the best manner; they shall
keep an account of the receipts and expenditures of the county, and

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on the first Monday of July annually, they shall cause a full and
accurate statement of the assessments, receipts and expenditures of
the preceding year, to be made out in detail under separate heads,
with an account of all the debts payable to and by the county
treasurer, and they shall have the same printed in at least one
newspaper in their county or published on an Internet website for
official publications maintained by their county, and if there be no
paper or Internet website in the county the same shall be posted up
at the usual place of holding their sessions, and at a public place
in each precinct in the county.
SECTION 7. AMENDATORY 19 O.S. 2021, Section 351, as
amended by Section 1, Chapter 212, O.S.L. 2022 (19 O.S. Supp. 2025,
Section 351), is amended to read as follows:
Section 351. A. The board of county commissioners of each
county of this state is hereby authorized to provide firefighting
service in the county and for such purpose to use county funds to
rent, lease, or purchase firefighting equipment and to rent or
construct and equip and operate fire stations and to employ
necessary personnel to provide such service. The board of county
commissioners shall also have the authority to determine and collect
charges for firefighting services performed by the county from any
person to whom such services are provided.
B. The board of county commissioners of each county of this
state shall have the power to take by grant, purchase, gift, devise,

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or lease, and to dispose of, any real property for the purpose of
acquiring right-of-ways and easements necessary in providing
firefighting services to the county, including the construction and
maintenance of roads and the installation of dry hydrants. The
board may use county funds and equipment to construct and maintain
such roads and to install such dry hydrants. Provided, nothing in
this subsection shall be construed to prohibit the installation of
dry hydrants on privately owned property by the owner thereof at the
expense of the owner.
C. The board of county commissioners of each county of this
state shall have the authority to use county personnel operating
county equipment to fight fires in situations where an emergency is
determined to exist, provided the firefighting service is requested
by the county civil defense director or upon a request of a rural
fire department.
D. 1. A corporate fire department organized pursuant to the
provisions of Section 592 of Title 18 of the Oklahoma Statutes or a
county fire department organized pursuant to the provisions of
subsection A of this section may petition the board of county
commissioners of the county in which the fire department provides
protection to convert to a county fire department organized pursuant
to the provisions of this subsection. The petition shall set forth
and particularly describe the proposed boundaries of such county
fire department and shall be accompanied by a map of such proposed

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fire department, drawn to a scale of not less than one (1) inch to a
mile. The petition shall also set forth the administration,
control, and ownership of all the corporate fire department’s assets
in the event such petition is approved. Such petition shall be
filed with the county clerk of such county who shall present it to
the board of county commissioners at their next regular or special
meeting. Upon presentation of such petition, the board of county
commissioners shall set the same for hearing at a time not less than
twenty (20) days nor more than forty (40) days from the date of
presentation and shall direct the county clerk to give notice of
such hearing by publication in a newspaper of general circulation in
the county or an Internet website for official publications
maintained by the county in which the proposed county fire
department is located. Such notice shall describe the boundaries of
the proposed county fire department, shall state the time and place
of the hearing, and shall state that any person may appear and
protest the organization of the county fire department or the
proposed boundaries thereof. The board of county commissioners
shall hold the hearing described in said such notice, and it shall
have jurisdiction to hear and determine all protests to the creation
of such county fire department and all matters pertaining to the
same. It may amend the plan of such proposed county fire department
by excluding from within its boundaries any lands which it may deem
will not be benefited by the formation of such county fire

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department, or by including other lands as a part thereof upon
application of the owners of such land; provided, however, it shall
not exclude from such district any unincorporated lands which are
completely surrounded by lands which are included in the proposed
county fire department. If the board of county commissioners
determines that the conversion of such corporate fire department to
a county fire department will be conducive to the public safety of
the affected area therein, then said the board shall give such
proposed county fire department a name and shall authorize and
approve the organization of said a county fire department.
2. To be eligible to convert to a county fire department formed
pursuant to this subsection, a fire department shall have a Public
Protection Classification of nine (9) or better from ISO Commercial
Risk Services, Inc., limit the size of such volunteer county fire
department to not less than six or more than twenty members per fire
station, and shall be subject to the laws of the State of Oklahoma
this state regarding the administration and operation of a fire
department, including, but not limited to, the laws of the State
Department of Labor and the State Fire Marshal Commission. For
purposes of this subsection, a volunteer fire department is one
which has in its employ not more than two full-time salaried
firefighters.
3. Directors of a county fire department organized pursuant to
this subsection shall be residents of said such district. At the

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time of making its order organizing such county fire department, the
board of county commissioners shall appoint five directors, one of
which shall hold his or her respective office for a term of five (5)
years, one of which shall hold his or her respective office for a
term of four (4) years, one of which shall hold his or her
respective office for a term of three (3) years, one of which shall
hold his or her respective office for a term of two (2) years, and
one of which shall hold his or her respective office for a term of
one (1) year. On or before January 1, 2002, the board of county
commissioners shall, for fire departments which operate more than
five fire stations, appoint additional directors of a county fire
department until the number of directors equals the number of fire
stations operated by that county fire department. Each additional
director shall be appointed by the board of county commissioners for
a term that matches the term of one of the first five directors
appointed. Whenever a new fire station is added to a county fire
department which has five or more fire stations, the board of county
commissioners shall appoint an additional director from that
district in which the new fire station has been added. Each year
thereafter, there shall be appointed by the board of county
commissioners for a term of five (5) years so many members as are
necessary to replace all members whose terms are expiring on the
board of directors for such county fire department.

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4. The board of directors of a county fire department organized
pursuant to this subsection shall select one of its members to serve
as chair and shall appoint a clerk and a treasurer. The board of
directors shall fix the term and duties of the chair, clerk, and
treasurer. The chair and members of the board of directors shall
serve without compensation. The treasurer shall give an official
bond, in an amount fixed and with sureties approved by the board of
county commissioners, conditioned upon the faithful accounting for
all money pertaining to the county fire department and coming into
his or her hands.
5. The board of directors of a county fire department organized
pursuant to this subsection shall have the following powers and
duties:
a. to manage and conduct the business affairs of such
county fire department,
b. to make and execute all necessary contracts,
c. to purchase or lease-purchase and maintain all
necessary and convenient engines, hoses, hose carts,
or other appliances and supplies for the full
equipment of a fire company or department from
available funds,
d. to appoint the fire chief, fire company officers and
employees (whether paid or volunteer), sufficient to

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maintain and operate the equipment owned by the county
fire department,
e. to take by grant, purchase, gift, devise, or lease,
and to dispose of real or personal property of every
kind necessary for the operation of the county fire
department,
f. to construct or otherwise acquire from available funds
suitable firehouses and other buildings or structures
suitable for the housing of equipment and supplies of
the county fire department, or for carrying on its own
business and affairs,
g. to employ such officers and employees as may be
required from available funds, fix their compensation
and prescribe their duties,
h. to establish rules for such county fire department and
for the prevention of fires and conflagrations within
the department’s boundaries and for the protection of
property at and during any fire,
i. to do any and all other things necessary and proper in
the management and operation of the county fire
department for the purpose of protecting property
within its boundaries from fire, and
j. to prepare an annual budget and follow existing laws
pertaining to the budget process such as public

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notice, public hearings, protest periods, and filing
requirements in the same manner as they apply to other
forms of government in Oklahoma.
6. The board of directors of a county fire department organized
pursuant to this subsection may submit an application to include the
firefighters of such county fire department in the Oklahoma
Firefighters Pension and Retirement System. The application for
participation in the Oklahoma Firefighters Pension and Retirement
System shall be submitted in accordance with subsection A of Section
49-105.2 of Title 11 of the Oklahoma Statutes. For purposes of
complying with Sections 49-103 and 49-104 of Title 11 of the
Oklahoma Statutes, the chair, clerk, and treasurer of the board of
directors of the county fire department shall serve on the local
firefighters pension and retirement board along with three
firefighters of such county fire department elected by the members
of the county fire department. The chair of the board of directors
of the county fire department shall be the chair of the local board
of the county fire department and the clerk of the board of
directors of the county fire department shall be the secretary of
the local board of the county fire department. The chair of the
local board of the county fire department shall have a casting vote
with the members of the local board of the county fire department
only when necessary to avoid a tie vote. The local board of the
county fire department shall promulgate such rules as may be

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necessary to ensure the orderly conduct of a local board meeting.
While participating in the Oklahoma Firefighters Pension and
Retirement System, the board of directors, local board, and fire
chief of the county fire department shall perform all administrative
requirements of the pension system.
7. Any board of directors of a county fire department organized
pursuant to this subsection having volunteers enrolled as members of
such county fire department shall adopt a code of minimum rules and
regulations in substantial compliance with the following:
a. Fire chief.
(1) The fire chief shall be at the head of the
department, subject to the laws of the State of
Oklahoma this state, rules of the board of
directors, and the rules and regulations herein
adopted.
(2) The fire chief shall be held responsible for the
general condition and efficient operation of the
department, the training of members, and the
performance of all other duties imposed upon him
or her by law or the board of directors.
(3) The fire chief may inspect or cause to be
inspected by members of the department, the fire
hydrants, cisterns, and other sources of water
supply at least twice a year.

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(4) The fire chief shall maintain a library or file
of publications on fire prevention and fire
protection and shall make use of the library or
file to the best advantage of all members.
(5) The fire chief shall make every effort to attend
all fires and direct the officers and members of
the fire department in the performance of their
duties.
(6) The fire chief shall see that the citizens are
kept informed on fire hazards within the
boundaries of the department and on the
activities of the department.
(7) The fire chief shall see that each fire is
carefully investigated to determine its cause,
and in the case of suspicion of incendiarism
shall notify proper authorities. The fire chief
shall secure and preserve all possible evidence
for future use in the case of a suspicious
incendiarism.
(8) The fire chief shall file the appropriate
activity report forms with the Office of the
State Fire Marshal in Oklahoma City on an annual
basis. The activity report forms shall be
designed by the State Fire Marshal and shall

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include, but not be limited to, the amount of
property and vehicle fire loss, types of fires,
inspections, and investigations. The report
shall include notification of all fire-related
civilian deaths and injuries in the respective
jurisdiction and of firefighter deaths in the
line of duty and of firefighter injuries in the
line of duty requiring the services of a hospital
or physician or both.
b. Assistant fire chief.
In the absence of the fire chief, the assistant fire
chief on duty shall command the department and be held
responsible therefore in all respects with the full
powers and responsibilities of the fire chief.
c. Company officers.
The company officers shall be selected upon their
ability to meet the following requirements:
(1) their knowledge of firefighting,
(2) their leadership ability, and
(3) their knowledge of firefighting equipment.
d. Secretary-treasurer.
One member elected by the fire department shall be
secretary-treasurer. His or her duties shall consist
of the following:

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(1) calling the roll at the opening of each meeting,
(2) keeping the minutes of each meeting, and
(3) collecting any money due the department by the
members.
e. New members.
(1) An applicant of a participating county fire
department of the Oklahoma Firefighters Pension
and Retirement System shall meet the membership
requirements of the Oklahoma Firefighters Pension
and Retirement System before he or she may be
appointed as a new member of the county fire
department.
(2) A new member shall be on probation for one (1)
year after his or her appointment.
(3) A new member of a participating county fire
department of the Oklahoma Firefighters Pension
and Retirement System shall be immediately
enrolled as a member of the Oklahoma Firefighters
Pension and Retirement System regardless of
whether such member has completed his or her
probation period.
(4) The majority of the fire department members must
approve new volunteer members upon completion of
their probation period.

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f. Bylaws.
The bylaws of the department shall include:
(1) All volunteer firefighters are required, when
notified, to respond to fire alarms and other
emergencies.
(2) A volunteer firefighter is required to be present
at all regular meetings, call meetings and
schools presented for the benefit of the
firefighters.
(3) There shall be at least one regular business
meeting each month.
(4) Any volunteer firefighter having two unexcused
absences in succession or three unexcused
absences in a period of three (3) months will be
dropped from the fire department rolls.
(5) Volunteer firefighters leaving the boundaries of
the department for an extended period of time
will be required to notify the fire chief.
(6) Any volunteer firefighter refusing to attend
training classes provided for him or her will be
dropped from the fire department rolls.
(7) Any volunteer member of the fire department shall
be dropped from the fire department rolls for the
following offenses:

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(a) conduct unbecoming a firefighter,
(b) any act of insubordination,
(c) neglect of duty,
(d) any violation of rules and regulations
governing the fire department, or
(e) conviction of a felony.
8. a. A county fire department organized pursuant to the
provisions of this subsection shall maintain,
according to its own accounting needs, some or all of
the funds and account groups in its system of accounts
that are consistent with legal and operating
requirements and as prescribed by the State Auditor
and Inspector. The required funds may include, but
not be limited to:
(1) a general fund, to account for all monies
received and disbursed for general department
purposes, including all assets, liabilities,
reserves, fund balances, revenues, and
expenditures which are not accounted for in any
other fund or special ledger account,
(2) special revenue funds, as required, to account
for the proceeds of specific revenue sources that
are restricted by law to expenditures for
specific purposes,

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(3) a capital improvement fund, to account for
financial resources segregated for acquisition,
construction or other improvement related to
capital facilities, and
(4) a ledger or group of accounts in which to record
the details relating to the general fixed assets
of the county or department.
b. Funds raised by a nonprofit organization for the
purpose of supporting the fire protection services of
a county fire department organized pursuant to the
provisions of this subsection, whether such funds were
raised before or after a corporate fire department
converts to a county fire department, shall not be
commingled with public funds and shall be used only
for designated benevolent or charitable purposes,
including, but not limited to, fire protection
purposes.
c. No expenditure may be authorized or made by any
employee or member of the board of directors of a
county fire department organized pursuant to the
provisions of this subsection which exceeds any fund
balance of any fund of the budget as adopted or
amended or which exceeds the appropriation for any
fund of the budget as adopted or amended. Any balance

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remaining in a fund at the end of the budget year
shall be carried forward to the credit of the fund for
the next budget year. It shall be unlawful for any
employee or member of the board of directors of a
county fire department organized pursuant to the
provisions of this subsection in any budget year to
create or authorize creation of a deficit in any fund.
SECTION 8. AMENDATORY 19 O.S. 2021, Section 360, is
amended to read as follows:
Section 360. A. As used in this section:
1. “Dilapidated building” means a structure which, through
neglect or injury, lacks necessary repairs or otherwise is in a
state of decay or partial ruin to such an extent that such structure
is a hazard to the health, safety, or welfare of the general public;
and
2. “Owner” means the owner of record as shown by the most
current tax rolls of the county treasurer.
B. The board of county commissioners of any county in this
state with a population in excess of five hundred fifty thousand
(550,000) may cause dilapidated buildings within the unincorporated
area of the county to be torn down and removed in accordance with
the provisions in this section. following procedure:
1. At least ten (10) days’ notice that a building is to be torn
down or removed shall be given to the owner of the property before

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the board of county commissioners holds a hearing. A copy of the
notice shall be posted on the property to be affected. In addition,
a copy of said such notice shall be sent by mail to the property
owner at the address shown by the current year’s tax rolls in the
office of the county treasurer. Written notice shall also be mailed
to any mortgage holder as shown by the records in the office of the
county clerk to the last-known address of the mortgagee. At the
time of mailing of notice to any property owner or mortgage holder,
the county shall obtain a receipt of mailing from the postal
service, which receipt shall indicate the date of mailing and the
name and address of the mailee. However, if neither the property
owner nor mortgage holder can be located, notice shall be given by
posting a copy of the notice on the property, and by publication in
a newspaper having a general circulation in the county or by
publication on an Internet website for official publications
maintained by the county. Such notice shall be published once not
less than ten (10) days prior to any hearing or action by the board
of county commissioners pursuant to the provisions of this section.;
2. A hearing shall be held by the board of county commissioners
to determine if the property is dilapidated and has become
detrimental to the health, safety, or welfare of the general public
and the community, or if said such property creates a fire hazard
which is dangerous to other property.;

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3. Pursuant to a finding that the condition of the property
constitutes a detriment or a hazard and that the property would be
benefited by the removal of such conditions, the board of county
commissioners may cause the dilapidated building to be torn down and
removed. The board of county commissioners shall fix reasonable
dates for the commencement and completion of the work. The board of
county commissioners shall immediately file a notice of dilapidation
and lien with the county clerk describing the findings of the board
at the hearing, and stating that the county claims a lien on said
such property for the destruction and removal costs and that such
costs are the personal obligation of the property owner from and
after the date of filing of said such notice. The agents of the
county are granted the right of entry on the property for the
performance of the necessary duties as a governmental function of
the county if the work is not performed by the property owner within
dates fixed by the board.;
4. The board of county commissioners shall determine the actual
cost of the dismantling and removal of dilapidated buildings and any
other expenses that may be necessary in conjunction with the
dismantling and removal of the buildings including the cost of
notice and mailing. The county clerk shall forward a statement of
the actual cost attributable to the dismantling and removal of the
buildings and a demand for payment of such costs, by mail to the
property owner. In addition, a copy of said such statement shall be

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mailed to any mortgage holder at the address provided for in
paragraph 1 of this section. At the time of mailing of the
statement of costs to any property owner or mortgage holder, the
county shall obtain a receipt of mailing from the postal service,
which receipt shall indicate the date of mailing and the name and
address of the mailee. If a county dismantles or removes any
dilapidated buildings, the costs to the property owner shall not
exceed the actual cost of the labor, maintenance, equipment, and any
other expenses required for the dismantling and removal of the
dilapidated buildings. If dismantling and removal of the
dilapidated buildings is done on a private contract basis, the
contract shall be awarded to the lowest and best bidder. All costs
and expenses may be paid from the general fund of the county.;
5. When payment is made to the county for costs incurred, the
board of county commissioners shall file a release of lien, but if
payment attributable to the actual cost of the dismantling and
removal of the buildings is not made within six (6) months from the
date of the mailing of the statement to the owner of such property,
the board shall forward a certified statement of the amount of the
cost to the county treasurer of said such county. Said Such costs
shall be levied on the property and collected by the county
treasurer as are other taxes authorized by law. Until finally paid,
the costs and the interest thereon shall be the personal obligation
of the property owner from and after the date of the notice of

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dilapidation and lien is filed with the county clerk. In addition
the cost and the interest thereon shall be a lien against the
property from the date the notice of the lien is filed with the
county clerk. Said Such lien shall be coequal with the lien of ad
valorem taxes and all other taxes and special assessments and shall
be prior and superior to all other titles and liens against the
property. The lien shall continue until the cost is fully paid. At
the time of collection, the county treasurer shall collect a fee of
Five Dollars ($5.00) for each parcel of property. Said Such fee
shall be deposited to the credit of the general fund of the county.
At any time prior to collection as provided for in this paragraph,
the county may pursue any civil remedy for collection of the amount
owing, interest and costs thereon including an action in personam
against the property owner and an action in rem to foreclose its
lien against the property. A mineral interest, if severed from the
surface interest and not owned by the surface owner, shall not be
subject to any tax or judgment lien created pursuant to this
section. Upon receiving payment, by civil remedy the board of
county commissioners shall forward to the county treasurer a notice
of such payment and shall direct discharge of the lien.; and
6. The board of county commissioners may designate, by
resolution, an administrative officer or administrative body to
carry out the duties of the board of county commissioners specified
in this section. The property owner shall have the right of appeal

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to the board from any order of the administrative officer or
administrative body. Such appeal shall be taken by filing written
notice of appeal with the county clerk within ten (10) days after
the administrative order is rendered.
7. For the purposes of this section, “dilapidated building”
means a structure which through neglect or injury lacks necessary
repairs or otherwise is in a state of decay or partial ruin to such
an extent that said structure is a hazard to the health, safety, or
welfare of the general public. “Owner” means the owner of record as
shown by the most current tax rolls of the county treasurer.
8. C. 1. Nothing in the provisions of this section shall
prevent the county from abating a dilapidated building as a nuisance
or otherwise exercising its duties to protect the health, safety, or
welfare of the general public.
9. 2. The officers, employees or agents of the county shall not
be liable for any damages of loss of property due to the removal of
dilapidated buildings performed pursuant to the provisions of this
section or as otherwise prescribed by law.
SECTION 9. AMENDATORY 19 O.S. 2021, Section 383, is
amended to read as follows:
Section 383. The mode of submitting questions to the people
contemplated by the last two sections shall be the following: The
whole question, including the sum desired to be raised, the amount
of tax desired to be authorized, the rate per annum, and the whole

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regulation, including the time of its taking effect or having
operation, if it be of a nature which can be set forth, and the
penalty of its violation if there be one, is to be published at
least four (4) weeks in some newspaper published in the county or on
an Internet website for official publications maintained by the
county for four (4) consecutive weeks. If there be no such
newspaper or website, the publication is to be made by posting up in
at least one of the most public places in each election precinct in
the county; and in all cases the notices shall name the time when
such question will be voted upon, and the form in which the question
shall be taken, and a copy of the question submitted shall be posted
up at each place of voting during the day of election.
SECTION 10. AMENDATORY 19 O.S. 2021, Section 421.1, as
amended by Section 2, Chapter 337, O.S.L. 2023 (19 O.S. Supp. 2025,
Section 421.1), is amended to read as follows:
Section 421.1. A. The board of county commissioners is hereby
authorized to use any tools, apparatus, machinery, or equipment
belonging to the county, the original cost of which exceeded One
Thousand Dollars ($1,000.00), as a trade-in on a cash purchase or
lease purchase of any other tools, apparatus, machinery, or
equipment.
B. To establish an appraised value for an item to be sold at
public auction or traded in, the purchasing agent may refer to an
industry-recognized appraisal manual for used construction equipment

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to estimate the value of the item being sold, or obtain appraisal
quotes from at least two vendors in the business of selling items
like the one being sold.
C. Except when such items are disposed of pursuant to
subsection E, F, or I of this section, the following procedures
shall be used for the sale, by the board of county commissioners, of
any tools, apparatus, machinery, or equipment, the original cost of
which exceeded One Thousand Dollars ($1,000.00) or any information
technology hardware or software having an original cost of Five
Hundred Dollars ($500.00) or more, belonging to the county:
1. The board of county commissioners shall give notice of such
sale by publication for two successive weekly issues in a newspaper
of general paid circulation in the county for two successive weekly
issues or by weekly publication for two (2) consecutive weeks on an
Internet website for official publications maintained by the county;
2. Bids for such tools, apparatus, machinery, or equipment on
sale shall be in writing, sealed, and delivered to the county clerk
of such county;
3. At the next regular meeting of the board of county
commissioners after the expiration of fifteen (15) days from the
date of first publication of notice of the sale, the board of county
commissioners shall open such bids and award such tools, apparatus,
machinery, or equipment to the highest and best bidder with the
option of rejecting all bids; and

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4. The board of county commissioners may hold a public auction
or use an Internet auction, which may include online bidding, in
lieu of advertising for sealed bids as provided above. Such auction
shall be advertised as provided herein.
D. A board of county commissioners may sell any materials,
tools, apparatus, machinery, or equipment to a tribal governmental
entity or state agency, if the agency is subject to the Oklahoma
Central Purchasing Act. The board of county commissioners may
purchase materials, tools, apparatus, machinery, or equipment from a
state agency, if the agency is subject to the Oklahoma Central
Purchasing Act.
E. The board of county commissioners may, by resolution, enter
into an agreement with any tribal governmental entity or other
county or political subdivision for the purpose of selling,
transferring, trading, or otherwise disposing of equipment or
materials at a price agreed upon by both governing bodies.
Transactions made pursuant to this subsection shall not be subject
to the requirements in subsection C of this section.
F. Advertisement of surplus property consigned to sell at a
Circuit Engineering District auction shall be provided by the
auction company under contract to conduct the sale. Advertising
shall be provided to attract the most potential buyers. Advertising
media may include, but not be limited to, sale flyers, newspapers,
radio, television, and Internet postings.

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G. Pursuant to the authority of Section 1 of this title, boards
of county commissioners shall have authority, under such statute and
in consideration of the procedures in this section to sell real
property belonging to the county without declaring such property
surplus under the following conditions:
1. A certified appraisal of the county property shall be
performed to determine the market value of the property and accepted
by the board of county commissioners;
2. After acceptance of the certified appraisal, the board of
county commissioners shall, pursuant to the requirements of this
section, give notice of such sale by publication for two successive
weekly issues in a newspaper of general paid circulation in the
county for two successive weekly issues or by weekly publication for
two (2) consecutive weeks on an Internet website for official
publications maintained by the county;
3. Bids for the real property shall be in writing, sealed and
delivered to the county clerk of such county;
4. At the next regular meeting of the board of county
commissioners after the expiration of fifteen (15) days from the
date of first publication of notice of sale, the board of county
commissioners shall open such bids;
5. A successful bid must be no less than the market value of
the real property to be considered by the board of county

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commissioners for acceptance. The board of county commissioners
reserves the right to reject any and all bids;
6. If more than one bid is above the market value of the real
property, the board of county commissioners shall have the right to
compel the potential buyers of the real property who have bid above
the market amount to enter into public auction conducted by the
chairman of the board of county commissioners after the opening of
such bids, to establish the highest bid for the property in order to
assure that the county is receiving adequate consideration for the
property;
7. A majority vote of the board of county commissioners shall
be required to determine the successful bidder of the real property.
Upon awarding the bid, either through sealed bid or by conducting a
public auction of those bidders who bid more than the market value
of the real property, the board of county commissioners shall have
the right to pledge the occupied property, using an irrevocable bond
or letter of credit, as provided for in paragraph 10 of this
subsection, as collateral in order to finance bonds to purchase
other real property or build a replacement building, or both;
8. If the sale price is less than the estimated cost of new
land purchase or construction, then said such sales contract shall
be contingent upon the public approval of bond funding or other
authorized funding to allow the complete payment of the contemplated
project;

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9. The board of county commissioners shall have authority
pursuant to paragraphs 5 and 6 of Section 1 of this title to make
any order concerning the sale of such property contingent upon a
closing date in the future in order to continue to use said such
real property until a replacement building is completed. Upon
completion of the replacement building, the board of county
commissioners shall execute all documents and title transfers
pertaining to said such real property to the successful bidder;
10. The successful bidder shall execute an irrevocable bond or
letter of credit with a surety company or bank licensed to do
business in the State of Oklahoma this state and organized under the
corporate laws of the State of Oklahoma this state and registered
with the Secretary of State of Oklahoma equal to the amount of the
purchase price of the real property within fifteen (15) days of
awarding of the bid. Failure to provide either an irrevocable bond
or letter of credit in favor of the board of county commissioners
within said such time limitation shall act as a rejection and
cancellation by the board of the award of bid and said the board
may, at that point, enter into a contract with any secondary or
subsequent bidder that meets the aforementioned such qualifications
without further notice; and
11. If there are no bids submitted or all submitted bids are
less than the market value of the real property after the expiration
of fifteen (15) days from the date of first publication of notice of

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sale, the board of county commissioners shall publish the notice of
sale and accept bids for a second time complying with the
requirements of paragraphs 2 through 4 of this subsection. If there
are no bids submitted or all submitted bids are less than the market
value of the real property after the expiration of fifteen (15) days
from the date of second publication of notice of sale, the board of
county commissioners shall have the right to sell real property,
upon majority vote, without any bidding procedure or auction,
directly to any person or entity for an amount that is not less than
the highest bid previously submitted through any previous bidding
procedures provided in this subsection.
H. The board of county commissioners may solicit telephone bids
for the removal of recyclable materials.
I. The board of county commissioners shall have the authority
to trade in equipment to a vendor or on statewide contract by
acquiring used equipment values pursuant to subsection B of this
section.
SECTION 11. AMENDATORY 19 O.S. 2021, Section 444, is
amended to read as follows:
Section 444. It shall be the mandatory duty of the board of
county commissioners to cause to be published in a newspaper
published in the county or on an Internet website for official
publications maintained by the county, a full and complete report of
all its official proceedings at each regular and special meeting,

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except blanket purchase orders, within the time provided for in
Sections 445 and 446 of this title, and the board of county
commissioners shall pay for the same publication in a newspaper from
the appropriation as provided in this section. The board of county
commissioners may also order the publication of a copy of the
official proceedings in a newspaper printed in any language other
than the English Language language whenever it shall deem it
necessary for the better information of the inhabitants. The board
of county commissioners may omit the listing of all employees and
their salaries approved for payment in the monthly publication of
proceedings. However, it shall be the mandatory duty of the board
of county commissioners to cause to be published a full and complete
report of all the county employees and their salaries paid annually.
An asterisk shall be placed in front of the names of employees paid
for less than the full twelve (12) months of the preceding calendar
year. The listing shall reflect the gross salary of every employee
reported to the Internal Revenue Service on the W-2 Form of the
employee. Such annual publication of the employees and their
salaries shall be published annually in the month of February for
the preceding calendar year in a newspaper of the county which meets
the requirements set forth in Section 106 of Title 25 of the
Oklahoma Statutes or on an Internet website for official
publications maintained by the county.

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It shall also be the mandatory duty of the board of county
commissioners and the county excise board, each fiscal year, to take
such steps as may be necessary and proper under the statutes
relating to estimates of needs and appropriations, to appropriate,
in the General Government account within the general fund of the
county, an amount sufficient to pay for the publication of all such
proceedings during the fiscal year, at the legal rate therefor, but
in no event less than the total of legal claims for publication of
such proceedings during the immediately preceding fiscal year.
SECTION 12. AMENDATORY 19 O.S. 2021, Section 445, is
amended to read as follows:
Section 445. It shall be the duty of the county clerk to make
out a complete report of the proceedings of each regular and special
meeting of the board. Included in such report shall be the purpose
of any warrant that is approved for payment at such meeting. The
county clerk shall transmit the report to the publishers of the
newspaper selected by the board to publish such proceedings or
publish such report on an Internet website for official publications
maintained by the county. The report shall be made out and
transmitted or published by the clerk upon the approval of the board
of county commissioners at its next regularly scheduled meeting, or
no later than ten (10) days from the time the proceedings were had.
SECTION 13. AMENDATORY 19 O.S. 2021, Section 731, is
amended to read as follows:

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Section 731. A. The board of county commissioners is
authorized to provide for the construction or repairing of
courthouses, jails, or other necessary buildings, and make contracts
on behalf of the county for building or repairing the same such, and
for the purpose of providing a fund for the payment of the cost of
the same such, the board of county commissioners is hereby
authorized and empowered to provide for the levy of a tax and to
continue such provision from year to year for a period not exceeding
five (5) years: Provided, that such. The levy for such purpose,
together with the levies for all other purposes, shall not exceed
the amount authorized by law: Provided, further, that the. The
money, raised by such levy, shall constitute a separate and distinct
fund from all others in the hands of the county treasurer until the
obligation assumed by the board of county commissioners under
authority of this section shall have been discharged.
And provided, further, that no B. 1. No levy of taxes for the
purposes of this section shall be made until after a majority of the
legally qualified voters of said the county, voting upon said such
proposition, shall have voted in favor of the expenditures whose
payment is to be provided for by said such levy or levies of taxes,
at a general election at which said such proposition shall be
submitted, or at a special election called for the purpose of voting
upon said such proposition.

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2. The proposition submitted at such general or special
election shall be whether or not the board of county commissioners
shall be authorized to expend the sum desired (stating such sum) for
the building of a courthouse, jail, or other necessary building,
stating such sum, and shall be arranged on the ballot in suitable
and convenient form for voting. Such special election shall be held
as nearly as possible in conformity to the general election laws of
the state; and at any such general or special election the votes
upon the proposition submitted shall be counted and canvassed, the
returns thereof made, and the results declared as nearly in
conformity to the general election laws of the state as possible:.
Provided, that notice 3. Notice of the submitting of such
proposition to the voters of the county shall be given by the county
clerk by publication in at least two newspapers of general
circulation published in said such county and having a general
circulation therein, or published on an Internet website for
official publications maintained by such county for not less than
thirty (30) days immediately prior to said such election: And
provided, further, that if. If there is only one paper published in
such county, publication in that paper for the required time shall
be sufficient; and if. If no paper be published therein in such
county and the county does not maintain an Internet website for
official publications, notice of such election shall be given by
posting up written or printed notices thereof for the required time,

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at least one in each voting precinct of such county at the most
public places in said such precinct.
SECTION 14. AMENDATORY 19 O.S. 2021, Section 733, is
amended to read as follows:
Section 733. The board of county commissioners shall cause an
advertisement for bids for the erection of such buildings to be
printed in some newspaper printed in the county, or of general
circulation therein if there be no newspaper published in said the
county, or published on an Internet website for official
publications maintained by the county, for a period of at least
thirty (30) days prior to the date set for the opening of bids, and
in such other newspapers in the state as the board may deem
advisable. Such advertisement shall give the place where the plans
and specifications may be examined, the date on which bids will be
opened, the time which will be allowed for the completion of such
building, and such other information as the board may direct. Bids
may be opened, considered, passed upon, and contracts for the
erection of said such buildings let at any regular session of said
the board, or at a special session thereof of the board called for
such purpose, but in all cases the bids must be opened and contracts
let in open session of said the board. The lowest responsible bid
must in all cases be accepted unless all bids are rejected, and the
contract for such buildings shall be so conditioned that not more
than ninety percent (90%) of the price agreed to be paid for the

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construction thereof shall be paid until the terms of the contract
shall have been fully complied with and the buildings completed to
the satisfaction of the board and accepted by them. The said board
of county commissioners may require to be filed with each bid a
bond, or in lieu thereof a certified check, conditioned that the
bidder will enter into a contract with approved security for the
performance of the work in accordance with the plans and
specifications in case his bid be accepted, and, when such contract
is awarded to any such bidder, such bidder shall execute to the
county a good and sufficient bond in the sum of such contract, with
two or more sureties, to be approved by the board of county
commissioners, conditioned for the faithful and full performance of
such contract.
SECTION 15. AMENDATORY 19 O.S. 2021, Section 736, is
amended to read as follows:
Section 736. The board of county commissioners shall give
thirty (30) days’ notice of the election upon the question of
issuing said such bonds, by publication in two weekly newspapers of
general circulation published at the county seat of the county,
unless there be but one weekly newspaper, in which event that one
shall be sufficient; and if. The county may choose to give notice
by weekly publication on an Internet website for official
publications maintained by the county. Such publication shall be
made for two (2) consecutive weeks. If there be no weekly newspaper

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or Internet website, then such notice shall be given by five notices
posted in five public places within the county for (2) successive
weeks. The notices of election shall contain the statement of the
county commissioners, as provided by the preceding section, date of
election, amount of bonds proposed to be issued, and whether for
courthouse or jail or for both courthouse and jail. The notices
shall be signed by the chairman of the board of county commissioners
and attested by the county clerk.
SECTION 16. AMENDATORY 19 O.S. 2021, Section 740, is
amended to read as follows:
Section 740. A. The board of county commissioners, and
district judge and county judge of any county in this state may use
for the purpose of erecting, remodeling, or rebuilding at the county
seat a courthouse or, jail, or both, at the county seat such
courthouse and jail, all or any portion of the sinking fund of the
county derived from penalties, interest, and forfeitures accrued, or
to accrue, and in addition thereto, where.
B. Where a mill tax for courthouse or jail purposes has been,
or may be voted by a majority of the qualified electors of said the
county covering a period of years, the county commissioners, and
district judge and county judge of said such county may make an
estimate of the amount that the said levy together with the sinking
fund, interest, and penalties so derived will raise during the
entire period of time for which said such mill levy has been or may

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be voted, based on the average valuation of the property in said
such county for the last past five (5) years and may contract for
and cause to be erected at the county seat a courthouse and, jail,
or either in said county, at the county seat thereof such courthouse
and jail, and may draw warrants against said the estimate in payment
therefor of such, which shall be a legal charge against said such
county, payable out of the fund thus derived. Said Such warrants to
be issued in amount not to exceed One Thousand Dollars ($1,000.00)
each, and when funds accumulate in the county treasury to the credit
of said such fund sufficient to pay one or more of said such
warrants the county treasurer shall give notice by publication in a
newspaper published in said the county or on an Internet website for
official publications maintained by the county that the money is
available to pay said warrants, or warrant or warrants, giving the
number and date of said such warrant or warrants, and unless said
such warrant, or warrants, are presented for payment within thirty
(30) days from the date of said publications such notice, said
warrants, or such warrant, or warrants so advertised shall cease to
draw interest.
Said C. The contract for the building as aforesaid shall be
approved by the county commissioners, and district judge and county
judge of said such county. This act section shall not be construed
as affecting or repealing any existing law and shall be cumulative
in its operation and effect.

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SECTION 17. AMENDATORY 19 O.S. 2021, Section 765, is
amended to read as follows:
Section 765. In all such cases where the tax rolls and the
records of the county treasurer’s office, pertaining to the taxes on
any of the property in the county, have been destroyed as aforesaid,
the board of county commissioners shall have power and authority to
order and direct, by proclamation in three successive issues of some
weekly newspaper or published weekly on an Internet website for
official publications maintained by the county for three (3)
successive issues and by posting one copy of said resolution and
proclamation on the front door of each and every school house in
said county consecutive weeks, that all persons holding tax receipts
for three (3) years immediately prior to the first publication of
said such proclamation, for the past three (3) years, shall be
required to present the same to the county treasurer, that he may
give proper credit for the taxes against said such property, and
upon a failure of any person so to present said such tax receipts
within ninety (90) days after publication and posting of such
resolution or proclamation the presumption shall be that the taxes
for such year or years have not been paid, and if such delinquent
taxpayer shall fail within six (6) months to make satisfactory proof
to the board of county commissioners that the taxes on such property
have been paid, then it shall be conclusively presumed that the

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taxes on such property have not been paid prior to the time the
records thereof of such were destroyed.
SECTION 18. AMENDATORY 19 O.S. 2021, Section 782, is
amended to read as follows:
Section 782. Upon the adoption by the county commissioners of a
resolution declaring the necessity therefor, or whenever twenty
percent (20%) of the qualified voters of any county of this state,
as determined by the last previous general election, shall petition
the board of county commissioners of such county to call an election
for the purpose of issuing bonds to purchase sites, erect and
construct county hospitals, including alterations, additions to and
enlargement of existing hospital buildings, it shall be the duty of
said the board of county commissioners to call an election and give
notice thereof of such in two (2) daily or weekly newspapers of
general circulation published at the county seat of the county;
provided, that if. If there be one daily or weekly newspaper
published in such county, in that event one shall be sufficient, and
such notices shall be published for four (4) consecutive weeks. The
county may choose to give notice by publication on an Internet
website for official publications maintained by the county. Such
publication shall be made once weekly for four (4) consecutive
weeks. If there is no daily or weekly newspaper published in such
county, and the county does not maintain an Internet website for
official publications, then printed notices shall be posted in one

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of the most public places in each voting precinct of the county at
least thirty (30) days prior to said such election. Said The
petition calling for said such election shall name the amount of
bonds to be issued and shall state the time of holding said such
election, which shall not be less than thirty (30) days from the
first publication of any notice or the posting of said such notice,
and shall state for what purposes the hospital is to be used.
SECTION 19. AMENDATORY 19 O.S. 2021, Section 788, is
amended to read as follows:
Section 788. (a) A. All contracts for county hospital
construction work, alteration, additions, or repairs exceeding Five
Thousand Dollars ($5,000.00) in any calendar year, shall be let to
the lowest responsible bidder or bidders after notice of publication
in a newspaper of general circulation published in the county where
the work is to be done in two consecutive weekly issues of the
newspaper or by weekly publication on an Internet website for
official publications maintained by the county where the work is to
be done for two (2) consecutive weeks. Each bid shall be
accompanied by a certified or cashier’s check equal to five percent
(5%) of the bid or Ten Thousand Dollars ($10,000.00), whichever is
the smaller, which shall be deposited with the board of control as a
guaranty, and forfeited to the county treasurer to the credit of the
county hospital fund in the event the successful bidder fails to
comply with the terms of the proposal, and returned to the

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successful bidder on execution and delivery of the bond herein
provided for, and the checks of the unsuccessful bidders shall be
returned to them in accordance with the terms of the proposal.
(b) B. All notices of the letting of contracts under this
section shall state the time and place bids will be received and
opened. Such bids shall be sealed and opened only at the time and
place mentioned in the notice and in the presence of a majority of
the members of the board of control. The successful bidder for the
construction of the work shall enter into a contract on a form
furnished and prescribed by the board of control and shall give good
and sufficient performance bond in a sum equal to the contract
price, to the county, with sureties approved by the board of
control, to insure the proper and prompt completion of the work in
accordance with the provisions of the contract and the plans and
specifications; bonds shall also be posted to protect against unpaid
claims of subcontractors, laborers, and suppliers. Provided, that
if in the opinion of a majority of the board of control, the lowest
responsible bid or bids for the construction herein authorized to be
constructed shall be excessive, then and in that event the board of
control shall have the right to reject any or all bids and to
readvertise the same for additional bids. The board of control
within its discretion and where it is in the best interests of
hospital construction, may extend a contract not to exceed ten
percent (10%) of the length and extent of the original project, such

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extension work to be paid for at a price not greater than the
contract unit basis. No work shall be initiated until the
contractor furnishes the board with certificates of insurance for
workmen’s compensation, public liability, and builders’ risk.
(c) C. When quality and prices are equal preference shall be
given materials produced within the State of Oklahoma this state,
and preference shall also be given construction contractors
domiciled, having and maintaining offices in and being citizen
taxpayers of the State of Oklahoma this state.
(d) D. When any contract for the construction or improvement of
a county hospital has not been carried out, or work thereunder has
been suspended by virtue of an order or directive of any officer or
agency of the federal or state government, issued under authority
vested in or delegated to such officer or agency, or if the
contractor defaults, the board shall proceed against the contractor
and/or his or their bonds, if he or she has caused the postponement
or cancellation of the contract, and the board shall then have the
right to advertise in the manner provided for hereinabove in this
section to relet the contract for the uncompleted portion.
(e) E. Five percent (5%) of the total amount of money due under
contract with the board of control for county hospital construction
work shall be retained by the board until the contractor to whom
payment is due files with the board a certified copy of a personal
tax receipt, showing payment of personal property taxes due on the

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contractor’s equipment and supplies, from the county treasurer of
the county wherein the property is assessed, or is required to be
assessed, and evidence of having proper workmen’s compensation
coverage for employees as provided by Title 85 of the Oklahoma
Statutes, Section 61.
SECTION 20. AMENDATORY 19 O.S. 2021, Section 794, is
amended to read as follows:
Section 794. The financial books and records of each county-
owned hospital operating under authority of existing law must be
audited for the preceding fiscal year, within ninety (90) days of
the close of each year, by an independent accountant who is vested
with the authority to practice the profession of accounting and
auditing as a public accountant in conformity with the laws of the
State of Oklahoma this state. The public accountant performing such
a hospital audit must investigate and report upon the manner in
which the county hospital is complying with the statutes pertaining
to the financial operation of said such hospital and upon the manner
in which the county hospital is conforming to the books, forms, and
accounting methods adopted and approved by the American Hospital
Association and the Oklahoma Hospital Association. Four (4) copies
of the audit report for each fiscal year must be filed within one
hundred twenty (120) days after the end of the fiscal year, one with
the board of county commissioners, one in the office of the county
clerk, one with the district attorney, and one with the State

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Auditor and Inspector, and publication of the existence and location
of these audit reports shall be made by publication in a newspaper
for two (2) issues in general circulation in the county or by weekly
publication on an Internet website for official publications
maintained by the county for two (2) consecutive weeks. The cost of
such audits shall be determined by the board of control of such
county-owned hospitals by reference to generally accepted practices
in the field of certified public accounting, and the payment for
such audits shall be made by the allowance of claims by the board of
control. In addition to, or in lieu of, the above provided annual
audit, it shall be possible upon request of the county commissioners
of any county, or upon request of the Governor, signed by five
percent (5%) of the legal voters of any county, or by order of the
Governor, to cause the State Auditor and Inspector to audit, for the
preceding fiscal year, the books and records of the county-owned
hospital operating under authority of existing law, and the cost of
such audit shall be a proper charge against funds otherwise provided
for by law.
SECTION 21. AMENDATORY 19 O.S. 2021, Section 863.26, is
amended to read as follows:
Section 863.26. A. Notice of all public hearings herein
provided for shall be given by one publication in a newspaper of
general circulation in the county or on an Internet website for

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official publications maintained by the county at least fifteen (15)
days prior to the date of such hearing.
B. In addition to the notice required in subsection A of this
section, if the zoning change requested permits the use of treatment
facilities, multiple family facilities, transitional living
facilities, halfway houses, and any housing or facility that may be
used for medical or nonmedical detoxification as these terms are
defined pursuant to Section 3-403 of Title 43A of the Oklahoma
Statutes, the entity proposing the zoning change shall mail a
written notice within thirty (30) days of the hearing to all real
property owners within one-quarter (1/4) of a mile where the area to
be affected is located and shall be responsible for all costs
incurred in mailing this notice.
For purposes of this subsection, “entity” means any individual,
corporation, company, firm, partnership, association, trust, state
agency, government instrumentality or agency, institution, county,
incorporated municipality or municipal authority, or trust in which
any governmental entity is a beneficiary, venture, or other legal
entity however organized.
SECTION 22. AMENDATORY 19 O.S. 2021, Section 865.66, is
amended to read as follows:
Section 865.66. A. Notice of all public hearings herein
provided for shall be given by one publication in a newspaper of
general circulation in the municipality and the county at least

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fifteen (15) days prior to the date of such hearing. Notice may
also be given on an Internet website for official publications
maintained by the county by one publication at least fifteen (15)
days prior to the date of such hearing.
B. In addition to the notice required in subsection A of this
section, if the zoning change requested permits the use of treatment
facilities, multiple family facilities, transitional living
facilities, halfway houses, and any housing or facility that may be
used for medical or nonmedical detoxification as these terms are
defined pursuant to Section 3-403 of Title 43A of the Oklahoma
Statutes, the entity proposing the zoning change shall mail a
written notice within thirty (30) days of the hearing to all real
property owners within one-quarter (1/4) of a mile where the area to
be affected is located and shall be responsible for all costs
incurred in mailing this notice.
For purposes of this subsection, “entity” means any individual,
corporation, company, firm, partnership, association, trust, state
agency, government instrumentality or agency, institution, county,
incorporated municipality or municipal authority, or trust in which
any governmental entity is a beneficiary, venture, or other legal
entity however organized.
SECTION 23. AMENDATORY 19 O.S. 2021, Section 866.29, is
amended to read as follows:

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Section 866.29. A. Notice of all public hearings herein
provided for shall be given by one publication in a newspaper of
general circulation in the municipality and the county at least
fifteen (15) days prior to the date of such hearing. Notice may
also be given on an Internet website for official publications
maintained by the county by one publication at least fifteen (15)
days prior to the date of such hearing.
B. In addition to the notice required in subsection A of this
section, if the zoning change requested permits the use of treatment
facilities, multiple family facilities, transitional living
facilities, halfway houses, and any housing or facility that may be
used for medical or nonmedical detoxification as these terms are
defined pursuant to Section 3-403 of Title 43A of the Oklahoma
Statutes, the entity proposing the zoning change shall mail a
written notice within thirty (30) days of the hearing to all real
property owners within one-quarter (1/4) of a mile where the area to
be affected is located and shall be responsible for all costs
incurred in mailing this notice.
For purposes of this subsection, “entity” means any individual,
corporation, company, firm, partnership, association, trust, state
agency, government instrumentality or agency, institution, county,
incorporated municipality or municipal authority, or trust in which
any governmental entity is a beneficiary, venture, or other legal
entity however organized.

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SECTION 24. AMENDATORY 19 O.S. 2021, Section 868.3, is
amended to read as follows:
Section 868.3. A. The county board of adjustment shall be
composed of three resident property owners of the county to be
appointed by the board of county commissioners. At least one member
shall be a resident of the county seat of such county and at least
one member shall be duly licensed as an attorney in the State of
Oklahoma this state. The term of each member shall be three (3)
years except that the terms shall be overlapping and the membership
of the board first appointed shall be for terms of one (1), two (2)
and three (3) years, respectively. The board of county
commissioners is hereby authorized to fill vacancies which may occur
in the board and to appoint a substitute or substitutes to serve in
a particular case in which a member or members shall certify his
disqualification. Members may be removed by the board of county
commissioners for cause after a public hearing held for that
purpose, and vacancies shall be filled by additional appointments.
All members of the county board of adjustment shall serve as such
without compensation.
B. The county board of adjustment shall elect its own chairman
and shall adopt rules of procedure consistent with the provisions of
the zoning regulations and the provisions of this act Section 868.1
et seq. of this title. The chairman, or in his or her absence the
acting chairman, may administer oaths and compel the attendance of

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witnesses. All hearings of the county board of adjustment shall be
open to the public, and minutes shall be kept of all proceedings and
official actions, which minutes shall, be filed in the office of the
board, and shall be a public record. The board of adjustment shall
fix a reasonable time for the hearing of any appeal and every appeal
shall be heard within sixty (60) days from the date of filing.
C. Notice of hearings before the county board of adjustment
shall be given by at least one (1) publication in a newspaper of
general circulation in the county or on an Internet website for
official publications maintained by the county and by mail to the
record owners of lands contiguous to the affected area at least
fifteen (15) days prior to the date of such hearing.
SECTION 25. AMENDATORY 19 O.S. 2021, Section 868.5, is
amended to read as follows:
Section 868.5. A. The county planning commission shall hold at
least one regular meeting each month. The commission shall elect a
chair who shall serve for one (1) year with eligibility for
reelection. The commission shall adopt rules of procedure for the
transaction of its business, set fees for building permits and time
periods for filing petitions and fees for amendments to zoning
regulations which shall be approved and adopted by the board of
county commissioners. The county planning commission shall keep a
public record of its resolutions, transactions, findings, and
recommendations.

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B. Before holding any hearing hereinafter provided for in this
act Section 868.1 et seq. of this title, the county planning
commission shall give notice stating the nature of the hearing and
the time and place where it shall be held. Such notice shall be
given at least once each week for three (3) successive weeks prior
to the date of such hearing in a newspaper of general circulation in
the county or on an Internet website for official publications
maintained by the county.
SECTION 26. AMENDATORY 19 O.S. 2021, Section 872, is
amended to read as follows:
Section 872. A petition shall be filed with the board of county
commissioners signed by a majority of the holders of title to lands
in the proposed district desiring to be embraced in such district,
which petition shall set forth the name of the proposed district,
the boundaries of the proposed district, and shall pray that the
same be organized into a sewer improvement district under the
provisions of this act Section 871 et seq. of this title. The
petition must be accompanied by a map of the proposed district, such
map showing the boundaries of said such district, and the
approximate proposed location of sewer line or lines, and the sewage
treatment plant, if any. The map shall be drawn to a scale of not
less than two (2) inches to the mile. The petitioners must
accompany the petition with a good and sufficient bond, to be
approved by the board of county commissioners in double the amount

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of the probable cost of organizing such district, conditioned that
the bondsmen will pay all costs in case said such organization shall
not be effected. Such petition shall be filed with the county
clerk. Notice shall be published one time at least ten (10) days
before the time at which such petition will be considered in some
newspaper printed and published in the county or on an Internet
website for official publications maintained by the county, stating
the time when the petition will be considered by the board of county
commissioners, and that all persons interested may appear and be
heard. Such notice, when published, shall contain therein a brief
substance of the contents of the petition. The board of county
commissioners shall have exclusive jurisdiction to hear and
determine all contests and objections to the creation of such
district and all matters pertaining to the same, and at the time set
for said such hearing the same, the board may amend the plan for
such improvement district by excluding from within its boundaries
any lands which it may deem will not be benefited by the formation
of such district, or by including other lands as a part of such
district, upon the application of the owner filed at or prior to
said such hearing. At such hearing said the board shall also
determine whether or not the formation of such improvement district
as originally presented or in a modified form will be conducive or
beneficial to the public health and if said the board determines
that it will, then said the board shall make an order establishing

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such sewer improvement district subject to the result of an election
to be held therein in such proposed improvement district and said
the board shall give notice of an election to be held in such
proposed improvement district for the purpose of determining whether
or not the same shall be organized under the provisions of this act
Section 871 et seq. of this title. Such notice shall describe the
boundaries as established and shall designate a name for such
proposed district and said such notice shall be published for at
least two (2) weeks prior to said such election in some newspaper of
general circulation in the county or on an Internet website for
official publications maintained by the county. Such notice shall
require the electors to cast ballots which contain the words:
“Sewer Improvement District _______ Yes”, or “Sewer Improvement
District ________ No”, or words equivalent thereto. All persons,
resident of such proposed district, who are qualified electors in
their respective precincts, shall be qualified to vote on the
proposition.
SECTION 27. AMENDATORY 19 O.S. 2021, Section 872.1, is
amended to read as follows:
Section 872.1. Upon the filing of a petition with the board of
county commissioners for a change of boundary lines of any sewer
improvement district signed by a majority of the holders of title to
lands of the area proposed to be annexed to an adjacent sewer
improvement district, the board of county commissioners shall cause

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notice to be published one time in some newspaper printed and
published in the county and of general circulation in the area
sought to be annexed or on an Internet website for official
publications maintained by the county at least ten (10) days before
the time at which such petition will be considered. Such notice
shall state the time and place when and where the petition will be
considered by the board of county commissioners, a brief substance
of the petition, and that all persons interested may appear and be
heard. The board of county commissioners shall have exclusive
jurisdiction to hear and determine all contests and objections
pertaining to such annexation, and at the time set for hearing the
board may amend the plan of annexation by excluding from within its
boundaries lands which it may deem will not be benefited by
annexation to such sewer improvement district. At such hearing the
board shall also determine whether or not the annexation of such
area to such sewer improvement district will be to the best
interests of the holders of title of the area affected, or conducive
or beneficial to the public health of said such area as now exists
or to be developed and if said such board determines that it will,
then it shall make an order annexing such area to said such
improvement district, and such territory for all purposes shall
thereafter be a part of such sewer improvement district. The
annexed territory shall assume its full proportion of all legal

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indebtedness outstanding against the original sewer improvement
district, including bonded indebtedness.
SECTION 28. AMENDATORY 19 O.S. 2021, Section 876, is
amended to read as follows:
Section 876. (a) A. The legal title to all property acquired
under this act Section 871 et seq. of this title shall immediately
and by operation of law vest in such sewer improvement district in
its corporate name and shall be held by such district in trust for,
and is hereby dedicated and set apart to, the uses and purposes set
forth in this act Section 871 et seq. of this title. The board of
directors of such district is hereby authorized to hold, use,
acquire, manage, occupy, and possess such property as herein
provided.
(b) B. The board of directors shall have authority to contract
for the sale of the sewerage system of the district with a city or
town, including the lines of conveyance, plant, and other real or
personal property used in connection therewith, on such terms as it
believes to be for the best interests of the district, but no such
contract shall be operative or valid until approved by a majority of
the electors of the district voting at a special election called for
such purpose by the board of directors. Such special election shall
be called and conducted and notice thereof given as in the case of a
special election on the issuance of bonds of the district. The
board of directors shall canvass the result of such special election

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and make record thereof in its minutes, and if the proposed contract
shall have been approved at such election, the board of directors
shall execute necessary conveyances to carry out the terms of the
contract; and the purchaser shall thereupon have the right to fix
and collect reasonable tolls and charges for the use of the system
so purchased. Provided, that the purchase price for such sewerage
system shall not be less than the principal amount of the
outstanding main sewer line and sewage disposal plant bonds
outstanding plus the interest on said such bonds to the first call
date thereof. The proceeds of such sale shall be applied to the
payment of the principal and interest of outstanding bonds of the
district, and any excess shall be paid to the owners of the lots and
pieces of ground in the district, in proportion to the assessed
value thereof.
(c) C. 1. After the execution of the necessary conveyances to
carry out the terms of the contract for sale the board of directors
shall pay all outstanding valid claims for the operation and
maintenance of the district.
The 2. After such payment, the board of directors shall then
make a report in writing to the board of county commissioners,
advising said county commissioners such of the sale of the district,
including the terms of sale, disposition of the proceeds of the
sale, that all valid claims for operation and maintenance have been
paid, and petitioning for the dissolution of said the district.

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3. The board of county commissioners shall cause notice of said
such petition for dissolution to be published one (1) time in some
newspaper printed and published in the county and of general
circulation in the district or on an Internet website for official
publications maintained by the county at least ten (10) days before
the time at which such petition will be considered. Such notice
shall state the time and place, when and where the petition will be
considered by the board of county commissioners, a brief substance
of the petition, and that all persons interested may appear and be
heard. The board of county commissioners shall have exclusive
jurisdiction to hear and determine all contests and objections
pertaining to such dissolution. At such hearing the board of county
commissioners shall determine whether there is any reason or
necessity for the continued existence of such district. If said
such board determines that there is no reason or necessity for the
continued existence of said such district it shall issue its order
dissolving said such sewer improvement district, vacating all the
offices thereof, and discharging the officers from further
liability.
SECTION 29. AMENDATORY 19 O.S. 2021, Section 880, is
amended to read as follows:
Section 880. Whenever such district sewer or sewers shall have
been authorized, the said board of directors shall then proceed to
employ a registered professional engineer licensed in the State of

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Oklahoma this state, and cause to be prepared profiles, plans and
specifications for the work, together with a complete estimate of
the cost. Upon the completion of such plans and specifications and
their adoption by the said board of directors, they shall advertise
for sealed bids for the performance of such work for at least ten
(10) days, if published in a daily newspaper of general circulation
within the district, or at least two (2) successive weeks if
published in a weekly newspaper of general circulation within the
district, or by weekly publication for at least (2) consecutive
weeks if published on an Internet website for official publications
maintained by the county. In either case, such newspaper must be
one of general circulation within the district and such The notice
may contain any reasonable conditions to be imposed by said the
board of directors with reference to the letting of such contracts
and shall require the giving of a good and sufficient bond for the
faithful execution of work and the performance of the contract and
for the protection of the district and all property owners against
any loss or damage by the negligent execution of such work. Such
The notice shall also advise all parties interested that they may
appear and protest against such proposed improvement or any part
thereof. At the time and place specified in the notice the board of
directors shall award the contract to the lowest and best bidder for
the work, which contract shall in no case exceed the aggregate
estimate of cost submitted with the plans and specifications and

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shall be subject to the right of the board of directors to reject
any and all bids and to readvertise for other bids, when none of the
same is, in their judgment, satisfactory.
SECTION 30. AMENDATORY 19 O.S. 2021, Section 881, is
amended to read as follows:
Section 881. As soon as any subdistrict sewer line or lines
shall have been completed the engineer having charge of the work
shall compute the whole cost thereof which shall also include the
cost of advertising, appraising, engineering, and such other expense
necessary or essential or incident to the completion of such work
and shall apportion the same against all of the lots or pieces of
ground in such district in proportion to the area of the whole
subdistrict, exclusive of the public highways, and such officer
shall report the same to the board of directors and the said such
board of directors shall thereupon then assess a special tax against
each lot or piece of ground within said such subdistrict, which
assessment so made shall be published in some newspaper of the
county of general circulation within said such district or by weekly
publication on an Internet website for official publications
maintained by the county where such district is located for two (2)
consecutive weeks, during which time said such assessments without
interest may be paid to the clerk. If at the expiration of such
time the amount named in such assessment together with the cost of
publication, shall not be paid, then said such board of directors

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shall cause special assessment bonds to be issued against such lots
or pieces of ground in said such subdistrict, which special
assessment bond shall recite the date and fact of the making of such
assessment, the amount of the assessment, the description of the
property against which the same is made, and that the same will be
charged or levied against said such property in five equal annual
installments with interest thereon at the rate of not to exceed six
percent (6%) per annum, each of said such installments to become due
and payable on the 1st day of September in each year which shall
become delinquent if not paid before October 1st in said such year
and said such bonds shall be signed by the director of the board of
directors and countersigned by the clerk and delivered to the
contractor; provided, that the other expenses incurred by said such
district in addition to the contract price of the work shall be paid
to the district by the contractor in cash and the aggregate amount
of such bonds delivered to the contractor shall not exceed his or
her contract price, and the amount of the expenses paid in cash to
the district by the contractor; provided, further, that in no case
shall said such district be empowered to pay any such special bonds
from any of the funds of said such district, nor shall it be liable
for the amount of such bonds, until the amount of said such
assessment shall be collected from the property described in said
such bonds. Said Such bonds shall bear four coupons evidencing
respectively the first, second, third, and fourth installments due

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thereon; together with interest on the same and interest on the
unmatured installment or installments. The bond shall evidence the
fifth payment and interest thereon.
SECTION 31. AMENDATORY 19 O.S. 2021, Section 884, is
amended to read as follows:
Section 884. A. 1. As soon as practicable after the
organization of such improvement district, the board of directors
shall, by resolution entered on its record, formulate a general plan
of proposed operation for the district, in which shall be stated
what constructed works or other property is proposed to be purchased
and the cost of purchasing the same, and what amount of construction
is proposed to be done and the cost of doing the same.
2. For the purpose of ascertaining the cost of any such
construction work, the board shall cause such preliminary surveys,
examinations, plans, and specifications to be made as shall furnish
a proper basis for the estimation of the cost of such work. Such
estimate of cost shall include the cost of advertising, appraising,
engineering, election, and such other expense as is necessary or
essential to the completion of the improvements. All such surveys,
examinations, maps, plans, and estimates shall be made under the
direction of a registered professional engineer licensed under the
laws of the State of Oklahoma this state and certified by him or her
and filed with the secretary of the district.

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B. 1. Upon the filing of such plans and specifications the
board of directors shall proceed to determine the amount of money
necessary to be raised and shall immediately thereupon call a
special election, at which shall be submitted to the electors of
such district the question of whether or not the bonds of said such
district shall be issued in the amount so determined; provided, such
bonds shall not be issued for more than the actual estimated cost of
such improvements and construction work as certified by such
engineer.
2. Notice of such election must be given by posting notice in
three public places in each election precinct in said such district,
as established by said the board, for at least ten (10) days, and
also by publication of such notice in some newspaper published in
the county where the district is located or on an Internet website
for official publications maintained by such county once a week for
at least two (2) consecutive weeks. Such notice must specify the
time of holding the election, the amount of bonds proposed to be
issued, and state generally the purpose of the same and the election
must be held and the result thereof determined and declared in all
respects as nearly as practicable in conformity with the statutory
provision governing the holding of elections in cities for the
issuance of general obligation bonds; provided, no informalities in
conducting such election shall invalidate the same if the elections
shall have been otherwise fairly conducted.

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3. At such an election the ballots shall contain the words,
“Bonds ______ Yes”, or “Bonds _____ No”, or words equivalent
thereto. If a majority of the ballots cast are “Bonds ______ Yes”,
the board of directors shall pass a resolution providing for the
issuance of said such bonds. Such bonds shall be payable in lawful
money of the United States and shall run for a period of from ten
(10) to twenty (20) years as determined by the board of directors.
The principal and interest shall be payable at the office of the
clerk of the board of directors or at any bank or fiscal agency
designated by the board of directors. Such bonds shall be each of
the denomination of not less than One Hundred Dollars ($100.00) nor
more than One Thousand Dollars ($1,000.00), shall be negotiable in
form, executed in the name of the district and signed by the
director and the clerk and the seal of the district shall be affixed
thereto. Facsimile signatures and seals may be used as provided in
the Registered Public Obligations Act of Oklahoma.
C. 1. In the event the election hereinabove provided for in
this section is in favor of the issue of said such bonds then the
board of directors of said such district shall cause final
estimates, plans, profiles, and specifications to be made for the
work included in the preliminary plans and specifications by a
registered professional engineer licensed under the laws of the
State of Oklahoma this state in which shall be included the cost of
advertising, appraising, engineering, and such other expenses as is

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necessary or essential to the completion of said such improvement
and shall by resolution adopt the same.
2. The bonds shall express on their face that they were issued
by the authority of Sections 871 et seq. of this title, stating its
title and date of approval. The clerk or appointed agent shall keep
a record of the bonds. The bonds shall bear interest at a rate of
not exceeding six percent (6%) per annum.
D. Should the election herein provided for result in a failure
to authorize the issuance of such bonds, the sewer improvement
district shall be automatically dissolved, after the expiration of
sixty (60) days from the date of such election; provided, that
should the board of directors call a second bond election, within
said such sixty (60) days period, then the life of said such sewer
improvement district shall be extended subject to the results of
said such second election. Should the second election result in a
failure to authorize the issuance of said such bonds then said such
district shall be deemed to be automatically dissolved. The county
election board shall file a report of all bond elections hereunder
with the clerk of said such board of directors and with the county
clerk of said such county.
SECTION 32. AMENDATORY 19 O.S. 2021, Section 888, is
amended to read as follows:
Section 888. On or before the 15th day of May in each year the
assessor must complete his or her assessment book and deliver the

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same to the clerk of the board, who must immediately give notice
thereof of such and of the time the board of directors, acting as a
board of equalization, will meet to equalize assessments, by weekly
publication of such notice in a newspaper published in the county or
on an Internet website for official publications maintained by the
county for two successive (2) consecutive weeks. The time fixed for
the meeting shall not be less than ten (10) nor more than (20) days
from the date of the first publication of the notice and in the
meantime the assessor’s books shall remain in the office of the
secretary for the inspection of all persons interested.
SECTION 33. AMENDATORY 19 O.S. 2021, Section 893, is
amended to read as follows:
Section 893. After adopting the plans for the construction of
the district sewer lines, sewerage disposal, or treatment plant, or
parts thereof, and other work in connection therewith, and after
determining the property necessary to be acquired, and after the
bonds as hereinbefore provided for, have been authorized, the board
of directors shall give notice by publication thereof in some
newspaper published in said the county or on an Internet website for
official publications maintained by the county, calling for bids for
the construction of said such work, or any portion thereof of such,
and to pay the expense of purchasing and acquiring the necessary
property, if any. Said Such notice shall be published in three (3)
issues of a daily newspaper or, for two (2) issues in a weekly

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newspaper, or for two (2) consecutive weeks on an Internet website
for official publications maintained by the county, the last
publication to be at least ten (10) days prior to the date fixed for
receiving bids. The notice shall set forth that plans and
specifications can be seen at the office of the clerk and that the
board will receive sealed proposals therefor, and that the contract
will be let to the lowest responsible bidder, stating the time and
place for receiving and opening said such proposals in public. Said
Such notice shall set forth any reasonable terms and conditions that
the board shall deem proper to impose with reference to the letting
of the contract and the provisions thereof. Said Such notice shall
further set forth the nature of the performance and statutory bonds
required to be furnished. As soon as convenient thereafter the
board shall let such contract, either in part or in whole to the
lowest responsible bidder, and it may reject any and all bids and
readvertise for proposals. The person or persons to whom the
contract shall be awarded, shall enter into a bond with good and
sufficient sureties, in an amount equal to one hundred per cent
(100%) of the contract price for the faithful performance of the
contract, and also a good and sufficient bond to the State of
Oklahoma for the payment of all labor and material used in the
construction of such improvement. All such construction work shall
be done under the direction and to the satisfaction of the engineer
employed by said the board and be approved by the board.

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SECTION 34. AMENDATORY 19 O.S. 2021, Section 896, is
amended to read as follows:
Section 896. That the board of directors is authorized in its
discretion to file an application with the Supreme Court of Oklahoma
for the approval of any bonds or series of bonds to be issued
hereunder, and exclusive original jurisdiction is hereby conferred
upon the Supreme Court to hear and determine each such application.
It shall be the duty of the Court to give such applications
precedence over the other business of the court and to consider and
pass upon the applications and any protests which may be filed
thereto as speedily as possible. Notice of the hearing on each
application shall be given by a notice published in a newspaper of
general circulation in the county or on an Internet website for
official publications maintained by the county that on a day named
the board will ask the court to hear its application and approve the
bonds. Such notice shall inform all persons interested that they
may file protests against the issuance of the bonds and be present
at the hearing and contest the legality thereof. Such notice shall
be published one (1) time not less than ten (10) days prior to the
date named for the hearing and the hearing may be adjourned from
time to time in the discretion of the court. If the court shall be
satisfied that the bonds have been properly authorized in accordance
with this act Section 872 et seq. of this title and that when issued
they will constitute valid obligations in accordance with their

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terms, the court shall render its written opinion approving the
bonds and shall fix the time within which a petition for rehearing
may be filed. The decision of the court shall be a judicial
determination of the validity of the bonds, shall be conclusive as
to the board, its officers, and agents, and thereafter the bonds so
approved and the revenues pledged to their payment shall be
incontestable in any court in the State of Oklahoma this state.
SECTION 35. AMENDATORY 19 O.S. 2021, Section 901.2, is
amended to read as follows:
Section 901.2. A. The petition shall set forth and
particularly describe the proposed boundaries of such district and
shall be accompanied by a map of such proposed district, drawn to a
scale of not less than one (1) inch to the mile. The petitioners
shall accompany such petition with a good and sufficient bond, the
amount and sureties of which shall be approved by the board of
county commissioners, the sum of which is sufficient to cover the
costs of the publications and of the election for the organization
of the district will be paid in the event that such organization
shall not be authorized or effected.
B. Such petition shall be filed with the county clerk of such
county who shall present it to the board of county commissioners at
their next regular or special meeting. Upon the presentation of
such petition, the board of county commissioners shall set the same
for hearing at a time not less than twenty (20) days nor more than

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forty (40) days from the date of presentation and shall direct the
county clerk to give notice of such hearing by publication in a
newspaper of general circulation in the county in which such
proposed district is located or on an Internet website for official
publications maintained by such county. Such notice shall be
published weekly for two (2) consecutive weeks next preceding the
date of such hearing. Such notice shall describe the boundaries of
the proposed district, shall state the time and place of the
hearing, and shall state that any person may appear and protest the
organization of the district or the proposed boundaries thereof.
C. 1. The board of county commissioners shall hold the hearing
described in said such notice, and it shall have jurisdiction to
hear and determine all protests to the creation of such district and
all matters pertaining to the same. It may amend the plan of such
district by excluding from within its boundaries any lands which it
may deem will not be benefited by the formation of such district, or
by including other lands as a part thereof upon application of the
owners of such land; provided, however, it shall not exclude from
such district any lands which are completely surrounded by lands
which are included in the proposed district.
2. At the conclusion of such hearing, the board of county
commissioners shall make an order determining the boundaries of the
proposed district, particularly describing them, and shall determine
whether the formation of such district will be conducive to the

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public safety of the area incorporated therein in such district. If
said such board determines that such district will be conducive to
the public safety of the area incorporated therein in such district,
then said such board shall give such proposed district a name and
shall call an election of the qualified electors in the territory
comprising such proposed district on the question of whether said
such district shall be organized.
SECTION 36. AMENDATORY 19 O.S. 2021, Section 901.3, is
amended to read as follows:
Section 901.3. The county clerk shall cause notice of the
election to be given by publication once a week for two (2)
successive consecutive weeks in a newspaper of general circulation
in the territory comprising the proposed district is located, or
weekly publication for two (2) consecutive weeks on an Internet
website for official publications maintained by the county where the
proposed district is located. Such notice shall state the time and
place of holding the election and set forth the description of the
boundaries of the proposed district and its general purpose and
intention. Such notice shall require the electors to cast ballots
which contain the words: “Fire Protection District - Yes”, and
“Fire Protection District - No”, or words equivalent thereto. All
persons resident of such proposed district, who are qualified
electors in their respective precincts, shall be qualified to vote
on such proposition.

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SECTION 37. AMENDATORY 19 O.S. 2021, Section 901.15, is
amended to read as follows:
Section 901.15. A. 1. When the board of directors shall have
estimated the cost of such purchases and construction work, it shall
call an election at which shall be submitted to the electors of the
district the question of whether or not the bonds of the district
shall be issued in the amount so determined; provided, such bonds
shall not be issued for more than the actual estimated cost of such
purchase and construction.
2. The resolution of the board calling such election shall
divide the district into voting precincts of convenient size and a
map thereof shall be filed with the district clerk. Such precincts
so formed may be changed by the board any time thereafter, except
that no change shall be made within thirty (30) days next preceding
any election. The said Such resolution shall appoint for each
precinct, from the electors of the district, one (1) clerk and two
(2) judges, who shall constitute a board of election for such
precinct. If the members appointed do not attend at the opening of
the polls on the morning of the election, the board may appoint
other electors of the district to supply the place or places of
those absent. Said Such resolution shall designate the date, hour,
and place in the precincts where the election will be held.
B. Notice of such election shall be given by publication in
some newspaper of general circulation in the county in which such

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district is located once a week for three (3) consecutive weeks next
preceding the date of such election, or by weekly publication on an
Internet website for official publications maintained by the county
in which such district is located, and by posting such notice in
three (3) public places in each election precinct, as established by
said the board of directors, for at least twenty (20) days prior to
the date of such election.
Such notice shall specify:
1. The date of the election.;
2. The location of the polling places.;
3. The time that the polls will open and close.; and
4. The amount of bonds proposed to be issued.
C. 1. One (1) of the judges of each precinct shall be chairman
of the election board of the precinct and may: first, administer
all oaths required in the progress of the election; second, and
appoint another judge or clerk, if during, the progress of the
election, any judge or clerk ceases to act.
2. At such election, the ballots shall contain the words:
“Bonds - Yes”, and “Bonds - No”, or words equivalent thereto.
The said 3. Such election shall be held as nearly as may be in
conformity with the provisions governing the election for the
formation of the district; provided, no informalities in conducting
such election shall invalidate the same if the election shall have
been otherwise fairly conducted.

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D. The board of directors shall meet as soon as practicable
after the election and canvass the returns. If a majority of the
ballots cast are “Bonds - Yes”, the board shall cause negotiable
bonds in said such amount to be issued.
SECTION 38. AMENDATORY 19 O.S. 2021, Section 901.17, is
amended to read as follows:
Section 901.17. The board shall sell such bonds from time to
time in such quantities as may be necessary and most advantageous to
raise the money for the construction of the proposed work, the
acquisition of property and rights and otherwise to fully carry out
the objects and purposes of this act Section 901.1 et seq. of this
title. Before making any sale of bonds the board shall, at a
meeting, by resolution, declare its intention to sell a specified
amount of the bonds and the day and hour and place of such sale and
shall cause such resolution to be entered in the minutes and notice
of the sale to be given by publication thereof of such at least ten
(10) days once weekly for two issues published a week apart in some
newspaper of said the county if published in a daily newspaper or
two (2) weeks if published in a weekly newspaper, or said such
notice may be published in on an Internet website for official
publications maintained by the county. Such publication shall be
made once weekly for two (2) issues of a daily newspaper provided
they are published a week apart consecutive weeks. Said Such bonds
may be sold either at public auction for cash to the highest bidder

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or upon sealed bids as determined by the board of directors. At the
time appointed, the board shall award the purchase of the bonds to
the highest responsible bidder, but shall reserve and always have
the right to reject any and all bids, but said the board shall in no
event sell any of said such bonds for less than par with accrued
interest.
SECTION 39. AMENDATORY 19 O.S. 2021, Section 901.42, is
amended to read as follows:
Section 901.42. The board shall hold a public hearing on the
proposed budget no later than fifteen (15) days prior to the
beginning of the budget year. Notice of the date, time, and place
of the hearing, together with the proposed budget summaries, shall
be published in a newspaper of general circulation in the district
or on an Internet website for official publications maintained by
the county where the district is located not less than five (5) days
before the date of the hearing. Affidavit and proof of publication
shall be attached to the budget when filed with the county clerk and
State Auditor and Inspector. The district shall make available a
sufficient number of copies of the proposed budgets as the board
shall determine and have them available for review or for
distribution or sale at the office of the district. At the public
hearing on the budgets, any person may present to the board
comments, recommendations, or information on any part of the
proposed budget.

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SECTION 40. AMENDATORY 19 O.S. 2021, Section 902.3, is
amended to read as follows:
Section 902.3. A. The petition shall set forth and
particularly describe the proposed boundaries of such district and
shall be accompanied by a map of such proposed district. The
petitioners shall accompany such petition with a cash deposit, the
amount of which shall be approved by the board of county
commissioners. The cash shall be deposited with the county
treasurer in a special fund which shall be used for the purposes of
defraying the costs of the publications and of the election for the
organization of the district. Any unused portion of the amount
deposited shall be refunded to the petitioners upon request.
B. The petition shall be filed with the county clerk of such
county who shall present it to the board of county commissioners at
their next regular or special meeting. Upon the presentation of the
petition, the board of county commissioners shall set the petition
for hearing at a time not less than twenty (20) days nor more than
forty (40) days from the date of presentation and shall direct the
county clerk to give notice of the hearing by publication in a
newspaper of general circulation in the county in which the proposed
district is located or on an Internet website for official
publications maintained by the county in which the proposed district
is located. The notice shall be published one (1) day a week for
two (2) consecutive weeks preceding the date of such hearing. The

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notice shall describe the boundaries of the proposed district, shall
state the time and place of the hearing, and shall state that any
person may appear and protest the organization of the district or
the proposed boundaries of the district.
C. The board of county commissioners shall hold the hearing
described in the notice, and it shall have jurisdiction to hear and
determine all protests to the creation of such district and all
matters pertaining to the same. It may amend the plan of the
district by excluding from within its boundaries any lands which it
may deem will not be benefited by the formation of such district, or
by including other lands as a part thereof upon application of the
owners of such land. However, it shall not exclude from such
district any lands which are completely surrounded by lands which
are included in the proposed district.
D. At the conclusion of the hearing, the board of county
commissioners shall make an order determining the boundaries of the
proposed district, particularly describing them, and shall determine
whether the formation of such district will be conducive to the
improvement of safe travel in the incorporated area. If the board
determines that the district will be conducive to safe travel in the
area incorporated in the district and will be in the best interests
of the people residing or owning real property in the district, then
the board may give the proposed district a name and call an election
of the registered voters in the territory comprising such proposed

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district, or if there are no registered voters in the territory
comprising the proposed district, call an election of the owners of
real property in the territory comprising the proposed district who
are registered voters, on the question of whether the district shall
be organized. In proclaiming the election, the board of county
commissioners shall provide descriptions of the boundaries of the
proposed district and maps of the proposed district in sufficient
quantities to provide one for each polling place to be open during
the election.
SECTION 41. AMENDATORY 19 O.S. 2021, Section 902.4, is
amended to read as follows:
Section 902.4. The county clerk shall cause notice of the
election to be given one (1) day a week for two (2) consecutive
weeks by publication in a newspaper of general circulation in the
territory comprising the proposed district or on an Internet website
maintained by the county where the proposed district is located.
The notice shall state the time and place of holding the election
and set forth the description of the boundaries of the proposed
district and its general purpose and intention. All persons who are
residents of the proposed district and who are registered voters in
their respective precincts shall be qualified to vote on the
proposition. If there are no persons who are residents of the
proposed district, all persons owning real property within the

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proposed district who are registered voters shall be qualified to
vote on the proposition.
SECTION 42. AMENDATORY 19 O.S. 2021, Section 902.12, is
amended to read as follows:
Section 902.12. A. When the board of directors shall have
estimated the cost of purchases and construction work, it shall call
an election at which shall be submitted to the registered voters of
the district, or, if there are no registered voters of the district,
the owners of real property in the district who are registered
voters, the question of whether the bonds of the district shall be
issued in the amount so determined. However, the bonds shall not be
issued for more than the actual estimated cost of such purchase and
construction.
B. The resolution of the board calling such election shall
divide the district into voting precincts of convenient size and a
map thereof shall be filed with the district secretary. The
precincts so formed may be changed by the board any time thereafter,
except that no change shall be made within thirty (30) days next
preceding any election. The resolution shall appoint for each
precinct, from the owners of real property in and residents of the
district who are registered voters, or if there are no residents of
the district, the owners of real property in the district who are
registered voters, one clerk and two judges, who shall constitute a
board of election for the precinct. If the members appointed do not

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attend at the opening of the polls on the morning of the election,
the board may appoint other owners of real property in and residents
of the district who are registered voters, or if there are no
residents of the district, owners of real property in the district
who are registered voters, to supply the place or places of those
absent. The resolution shall designate the date, hour and place in
the precincts where the election will be held.
C. Notice of the election shall be given by publication in some
newspaper of general circulation in the county in which the district
is located or by weekly publication on an Internet website for
official publications maintained by the county in which the district
is located once a week for three (3) consecutive weeks next
preceding the date of the election, and by posting the notice in
three public places in each election precinct, as established by the
board of directors, for at least twenty (20) days prior to the date
of the election.
The notice shall specify:
1. The date of the election;
2. The location of the polling places;
3. The time that the polls will open and close; and
4. The amount of bonds proposed to be issued.
D. One of the judges of each precinct shall be chairman of the
election board of the precinct and may administer all oaths required
in the progress of the election, and appoint another judge or clerk,

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if during the progress of the election any judge or clerk ceases to
act.
E. At the election, the ballots shall contain the words:
“Bonds - Yes”, and “Bonds - No”, or words equivalent thereto.
F. The election shall be held as nearly as may be in conformity
with the provisions governing the election for the formation of the
district. However, no county election board nor precinct election
board shall be involved in conducting the election. No
informalities in conducting the election shall invalidate the
election if the election shall have been otherwise fairly conducted.
G. The board of directors shall meet as soon as practicable
after the election and canvass the returns. If a majority of the
ballots cast are “Bonds - Yes”, the board shall cause negotiable
bonds in the amount to be issued.
SECTION 43. AMENDATORY 19 O.S. 2021, Section 902.14, is
amended to read as follows:
Section 902.14. The board shall sell such bonds from time to
time in such quantities as may be necessary and most advantageous to
raise the money for the construction of the proposed work, the
acquisition of property and rights and otherwise to fully carry out
the objects and purposes of the Oklahoma Rural Road Improvement
District Act. Before making any sale of bonds the board shall, at a
meeting, by resolution, declare its intention to sell a specified
amount of the bonds and the day and hour and place of such sale and

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shall cause such resolution to be entered in the minutes and notice
of the sale to be given by publication thereof of such at least ten
(10) days once weekly for two issues published a week apart in some
newspaper of said the county if published in a daily newspaper or
two (2) weeks if published in a weekly newspaper, or said such
notice may be published in two issues of a daily newspaper provided
they are published a week apart once weekly for two (2) consecutive
weeks on an Internet website for official publications maintained by
the county. Said Such bonds may be sold either at public auction
for cash to the highest bidder or upon sealed bids as determined by
the board of directors. At the time appointed, the board shall
award the purchase of the bonds to the highest responsible bidder,
but shall reserve and always have the right to reject any and all
bids, but said the board shall in no event sell any of said such
bonds for less than par with accrued interest.
SECTION 44. AMENDATORY 19 O.S. 2021, Section 902.21, is
amended to read as follows:
Section 902.21. A. Directors of a rural road improvement
district shall be the owners of real property in and residents of
the district or, if there are no residents of the district, the
owners of real property in the district. At the time of making its
order organizing the district, the board of county commissioners
shall set a first meeting of property owners of the district and
direct the manner of giving notice by publication thereof. The

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owners of property within the district present at such meeting shall
elect nine (9) directors who shall hold their office until the
second Saturday in January of each even-numbered year, at which time
their successors shall be elected. The property owners present at
the first meeting shall adopt the bylaws of the district.
B. Subsequent elections for directors of the district may be
held at a mass meeting or convention of the owners of real property
in and residents of the district, or if there are no residents of
the district, the owners of real property in the district, who are
qualified to vote. The voting shall be by secret ballot. At the
first regular election after organization of the district called for
the purpose of electing members of the board of directors, the three
qualified persons receiving the highest number of votes for member
of board of directors of the district shall hold their respective
offices for a term of six (6) years. The three qualified persons
receiving the next highest number of votes shall be elected for four
(4) years, and the three qualified persons having the next highest
number of votes shall be elected for two (2) years. Each two (2)
years thereafter, there shall be elected for a term of six (6) years
three members of the board of directors. Notice of the mass meeting
or convention called for the purpose of electing directors of a
rural road improvement district shall be given by publishing notice
of the meeting stating the time, place, and agenda in a newspaper of
general circulation in the county in which such district is located

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or on an Internet website for official publications maintained by
the county in which such district is located once a week for three
(3) consecutive weeks next preceding the date of the election, and
by posting the notice in three public places in the district for at
least twenty (20) days prior to the date of the election. The
notice shall list the offices to be filled and the questions to be
voted on, if any.
SECTION 45. AMENDATORY 19 O.S. 2021, Section 904.1, is
amended to read as follows:
Section 904.1. A. The board of county commissioners of any
county, if the board determines that such would be conducive to the
promotion and preservation of the public safety of the county, may
call an election at which shall be submitted to the qualified voters
of the county the question of whether to create a county jail trust
authority.
B. Notice of the election shall be given by publication in some
newspaper of general circulation in the county or on an Internet
website for official publications maintained by the county once a
week for two (2) consecutive weeks next preceding the date of the
election. The notice shall specify the date of the election. The
election shall be conducted in accordance with the general election
laws of this state. If a majority of the qualified voters of the
county voting on the question at an election called for such purpose

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by the board of county commissioners approve, the county jail trust
authority shall be created.
SECTION 46. AMENDATORY 19 O.S. 2021, Section 956, is
amended to read as follows:
Section 956. A. No member of a county retirement system shall
be eligible for retirement benefits under Section 951 et seq. of
this title until such member:
1. Has attained the age of sixty-two (62) years and shall have
served for a period of at least fifteen (15) years with said the
county;
2. Has attained the age of fifty-five (55) years and shall have
served for a period of at least thirty (30) years with said the
county; or
3. Has attained the age at which the sum of the employee’s age
and number of years of service with the county total eighty (80).
B. To be eligible for retirement benefits the employee’s
service with the county shall have ceased. Provided, the board of
trustees and the board of county commissioners, by resolution, may
allow retirees to return to work on a part-time basis after the
first month of retirement and continue to be eligible for their
retirement benefits. Provided, that any county employee who shall
have completed fifteen (15) years of service as such county
employee, and who, at the time of completing such fifteen (15) years
of service shall not have reached the age of sixty-two (62) years,

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may then elect to retire, such retirement to become effective and
all retirement benefits to begin when such county employee shall
have attained the age of sixty-two (62) years, provided that such
election shall be in writing upon such form as the board of trustees
shall direct, and such election shall be signed by such employee and
filed with the board of trustees, and any funds paid into the
retirement system by such employee may not thereafter be withdrawn
by such employee. Provided, that when approved by the board of
trustees of the county retirement system and the board of county
commissioners of any county which has provided for a retirement fund
and system as authorized under the provisions of Section 951 of this
title, the board of trustees may lower the mandatory fifteen-year
requirement to not less than five (5) years by a resolution if the
following has occurred:
1. Prior to such action, an actuarial report on the system
shall be made by an independent professional actuary qualified as an
“Enrolled actuary” as defined by the Employee Retirement Income
Security Act (ERISA) of 1974, which report shall determine and
declare whether the reduction of the mandatory service requirement
would result in any additional unfunded or accrued liabilities and,
if so, the amount required to make the retirement system actuarially
sound expressed in dollars and in percent of the gross payroll.;
2. Such report shall be filed with the board of trustees and
with the board of county commissioners and notice of the receipt and

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filing of such report be given by the board of county commissioners
by publishing notice thereof of such in a newspaper of general
circulation in or on an Internet website for official publications
maintained by the county. Such report shall be a public document
subject to examination by any interested person. Any member of the
retirement system or any citizen of the county may, within thirty
(30) days from the date of such publication, file a petition in the
district court of the county in which the retirement system is
located to challenge the validity and accuracy of the actuarial
report or any other action taken in connection therewith, and the
court is hereby vested with jurisdiction to receive evidence and
enter a judgment affirming, modifying or rejecting the actuarial
report or any funding provisions, and such report shall be conformed
in accordance with any final judgment. The costs, including
attorney fees, if any, of such action shall be assessed by the court
as it may deem equitable irrespective of the form of the judgment.;
3. If the final report determines that additional funding shall
be required to implement any reduction of the mandatory service
requirement, then and in that event affirmative action by the board
of county commissioners, approved by the board of trustees,
providing for the funding of any such changed benefits in an amount
necessary to make said such system actuarially sound upon the
implementation of such change shall be established at or prior to

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the effective date of such reduction in the mandatory service
requirement.;
4. If the report reveals no additional funding requirement,
then the board of county commissioners with the approval of the
board of trustees may lower the mandatory fifteen-year service
requirement as provided in this section without a corresponding or
concurrent funding resolution.;
5. It is further provided that if the mandatory service credit
is reduced to a period of time less than fifteen (15) years, then
and in that event the retirement benefits shall be correspondingly
reduced by at least an amount equal to six and two-thirds percent (6
2/3%) from that which would have been earned for fifteen (15) years’
service multiplied by the number of years of reduction in the
mandatory service except for those retirees who have eight (8)
years’ service and are entitled to disability retirement. The
entitlement to disability retirement and the amount thereof shall
not be affected by this paragraph.; and
6. No person shall be entitled to receive the benefits of a
reduction in the mandatory service requirement who at the time of
such reduction is not then an employee of the county, has been
continuously employed by the county and a member of the county
retirement system for the twenty-four (24) months immediately
preceding the reduction in the mandatory service requirement or
shall have been an employee with twenty-four (24) months immediately

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preceding the election by such employee to receive the benefit of
the reduced mandatory service requirement.
Provided further, that, for For the purposes of Section 951 et
seq. of this title and the eligibility of employees to participate
therein in such system, employees of levee districts shall be
considered county employees. Retirement benefits, disability
benefits, and benefits paid to the surviving spouse shall be
calculated on the average of the income of any three (3) years which
shall be the years of highest income for said such employee during
participation in said such retirement system.
C. Any member of the county retirement system covered by
Section 951 et seq. of this title who shall have completed eight (8)
years of employment with said the county and who, by reason of
disability resulting from the performance of his or her duties as
such employee of said the county, shall become disabled to such an
extent as to be unable to perform his or her duties as an employee
shall be entitled to disability retirement and to such benefits as
the board of trustees shall determine; provided, however, that the
board of trustees shall find that said such disability is total and
permanent, and resulted from the performance of his or her duty as
such employee of the county.
D. Any member of the county retirement system covered by
Section 951 et seq. of this title who has participated in the system
immediately preceding the time he or she is required, by Act of

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Congress of the United States and/or or by order of the President of
the United States, or volunteers to leave the employment of the
county to enter the military service of the United States government
shall receive credit, for the purposes of Section 951 et seq. of
this title, for all actual time so served in full-time military
service, to the extent required by Internal Revenue Code Section
414(u) and the Uniformed Services Employment and Reemployment Rights
Act of 1994. Provided further, that if any county employee who
shall have completed at least fifteen (15) years of service to any
county covered by Section 951 et seq. of this title and who has not
yet reached the age of retirement shall die, then, and in such
event, the surviving spouse of said such county employee shall
receive retirement benefits in the amount of sixty-six and two-
thirds percent (66 2/3%) of whatever benefits would otherwise be
received by said such county employee under Section 951 et seq. of
this title at the age of sixty-two (62) years, such retirement
benefits to the surviving spouse to begin on the date said such
deceased county employee would have reached the age of sixty-two
(62) years.
Provided further, that if E. 1. If any county employee
receiving or eligible to receive retirement benefits pursuant to the
provisions of Section 951 et seq. of this title shall die, then, and
in such event, the surviving spouse of said such person shall
receive retirement benefits in the amount of sixty-six and two-

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thirds percent (66 2/3%) of whatever benefits the deceased was
receiving or was entitled to receive for the remainder of the
natural life of said such surviving spouse. This provision shall
apply to anyone who has qualified for retirement, even though they
may not have retired or are deceased. Said Such provision also
shall include any employees who have retired after January 1, 1970,
and later shall become deceased, then in such event the surviving
spouse shall receive sixty-six and two-thirds percent (66 2/3%).
This shall not apply to persons who have retired prior to January 1,
1970, or their spouses.
Provided further, that the 2. The board of trustees and the
board of county commissioners may elect to amend the surviving
spouse benefit provision to increase the surviving spouse retirement
benefit to as much as one hundred percent (100%).
Provided further, that the F. The board of trustees and the
board of county commissioners may elect to amend the benefit
provisions to allow any vested employee who is otherwise not
eligible to retire because such employee has not satisfied any of
the age requirements the option of retiring as early as age fifty-
five (55). However, such employee shall have met the minimum
service requirements approved by the board of trustees of the county
retirement system and the board of county commissioners. If any
employee elects such an option, the employee shall receive an
actuarially reduced benefit.

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SECTION 47. AMENDATORY 19 O.S. 2021, Section 1205, is
amended to read as follows:
Section 1205. A. Whenever a petition, as provided in Section
1204 of this title, is filed with the county clerk, and then
verified by the county election board, the county commissioners
shall enter an order setting a public hearing on the petition for a
day certain and directing the county clerk to give notice of the
hearing by legal publication for two (2) consecutive weeks in a
newspaper published in each county containing any area embraced
within the boundaries of the proposed district, or on an Internet
website for official publications maintained by such counties. Such
newspapers shall have a general circulation in the county of
publication. Provided, however, if If there is a county in which
there is no newspaper of general circulation published and no
Internet website for official publications is maintained by such
county, notice of the hearing shall be given by posting in five (5)
public places within the county, one of which shall be the county
courthouse.
B. Notice shall contain:
1. A brief and concise statement describing the purpose of the
hearing;
2. A description of the area to be embraced within the
district;

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3. A notice to all persons residing, and incorporated
municipalities, within the proposed district that they may appear
upon the date and at the time and place of the hearing to show
cause, if any, why the petition should not be granted; and
4. A notice to all residents of the proposed district that, if
the district shall be ordered created, immediately following the
entry of the order creating the district an organizational meeting
to elect a board of directors and officers and to adopt bylaws will
be held.
C. The county clerk shall, at least ten (10) days before the
date fixed for the hearing, give or send notice thereof of the
hearing to each of the petitioners.
SECTION 48. AMENDATORY 19 O.S. 2021, Section 1234, is
amended to read as follows:
Section 1234. A. Any county creating a road improvement
district pursuant to the provisions of Sections 1230 through 1262 of
this title, except as provided for in Section 1236 of this title,
shall provide notice to the affected record title holders of private
property and an opportunity to protest against said such
improvements. Any number of roads, streets, avenues, lanes, alleys,
or other public places, or parts thereof of such, to be improved may
be included in one notice. Any protest or objection shall be made
and considered separately as to each road, street, avenue, lane,
alley, or other public place, or parts thereof of such. For

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purposes of protest in accordance with this section, disconnected
parts of the same street shall be treated as separate streets.
B. Upon the filing of said such plans, plat, typical section,
and preliminary estimate of the cost of such work or improvements
with the county clerk, the board of county commissioners shall
examine the same and, if found satisfactory, shall by resolution
adopt and approve the same and declare the improvement necessary to
be done. Said Such resolution shall be published in six consecutive
issues of a daily newspaper or, for two consecutive issues of a
weekly newspaper published in the county and having a general
circulation within the county, or on an Internet website for
official publications maintained by the county once weekly for two
(2) consecutive weeks. The resolution shall provide that the record
title holders of more than forty percent (40%) of the area of land
liable to assessment to pay for the improvement of any road, street,
avenue, lane, alley, or other public place, or part thereof of such,
choosing to protest such road improvement shall file with the county
clerk of said county their protest in writing against the
improvement within fifteen (15) days after the last publication of
the resolution. If such protest is not filed within the specified
period, the county shall have the power to cause such improvements
to be made and to contract for such improvements and to levy
assessments for the payment of such improvements. Any number of
roads, streets, avenues, lanes, alleys, or other public places, or

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parts thereof of such, to be improved may be included in one
resolution. After any road, street, avenue, lane, alley, or other
public place, or part thereof of such, has been protested by the
record title holders of more than forty percent (40%) of the land
liable to assessment for such improvement, the board of county
commissioners of said county shall not include the same in
proceedings pursuant to the provisions of Sections 1230 through 1262
of this title for a period of six (6) months except upon petitions
as provided by Section 1236 of this title.
C. If sufficient protests are filed as to any one or more of
such roads, streets, avenues, lanes, alleys, or other public places,
or parts thereof of such, the same shall be eliminated from said
such proceedings, but the other roads, streets, avenues, lanes,
alleys, or other public places, or parts thereof of such, as to
which sufficient protests have not been filed shall not be affected
thereby. The provisions of this subsection shall not apply to any
development pursuant to the provisions of Section 1236 of this
title.
D. Any person, firm, corporation, administrator, or guardian
holding the title to said such lands liable to assessment may enter
a protest or objection.
E. The finding of the board as to the sufficiency or
insufficiency of the protest shall be conclusive and binding for all
purposes and against all persons. The board shall have the power to

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have hearings on said such protest and compel the attendance of
witnesses under oath to determine the sufficiency of said such
protest. No action or suit to question the findings of the board on
the sufficiency of said such protests shall be commenced later than
fifteen (15) days after such finding. Not less than ten (10) days
before the hearing the county clerk shall notify each record title
holder of lots or tracts of land within said the district as shown
by the current ownership rolls prepared and certified by the county
clerk within sixty (60) days last preceding the date of the
notification in the following manner:
1. By mailing a postal card directly to said the record title
holder at his or her last-known address as shown by the ownership
roll, notifying said such record title holder of the initiation of
proceedings and advising him or her that his their property will be
liable to assessment and referring him or her to the issues of the
newspaper or website in which the resolution is or will be
published. If titles to several tracts appear to be held by the
same person, all may be included in the same notification; or
2. In lieu of the mailing of a postal card, the county clerk
may mail to each record title holder a copy of the newspaper
publication or resolution.
Proof of the notification given shall be made by certificate of the
clerk which shall be filed in his or her office. Failure of any one
of said the record title holders to receive said the notification

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shall not invalidate any of the proceedings made pursuant to the
provisions of this section.
SECTION 49. AMENDATORY 19 O.S. 2021, Section 1242, is
amended to read as follows:
Section 1242. When the report required pursuant to the
provisions of Section 1241 of this title has been returned, the
board of county commissioners shall appoint a time for holding a
hearing to hear any complaints or objections that may be made
concerning the appraisement and apportionment as to any of such lots
or tracts of land. Notice of such hearing shall be published by the
county clerk in six consecutive issues of a daily newspaper or, for
two consecutive issues of a weekly newspaper of general circulation
published in said the county, or for two (2) consecutive weeks on an
Internet website for official publications maintained by the county.
The time fixed for said such hearing shall be not less than five (5)
nor more than ten (10) days from the last publication. Not less
than ten (10) days before said such hearing the clerk shall notify
each listed record title holder of lots or tracts of land within
said the district as shown by the current ownership rolls in the
county treasurer’s office in the manner provided pursuant to the
provisions of Section 1234 of this title.
SECTION 50. AMENDATORY 19 O.S. 2021, Section 1250, is
amended to read as follows:

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Section 1250. The assessments provided for and levied pursuant
to the provisions of Sections 1230 through 1262 of this title shall
be payable as the installments become due, together with the
interest on said such installments, to the county clerk who shall
give proper receipts for such payments and credit the same upon the
road assessment record. It shall be the duty of the county clerk to
keep an accurate account of all such collections made by the clerk
and to pay to the county treasurer daily the amounts of such
assessments collected by the clerk. The amounts so collected and
paid to the county treasurer shall constitute a separate, special
fund to be used and applied to the payment of such bonds and the
interest thereon, as provided by Sections 1257 through 1260 of this
title. It shall be the duty of the county clerk, not less than
thirty (30) days and not more than forty (40) days before the
maturity of any installment of such assessments, to publish in two
successive issues of a daily newspaper or in one issue of a weekly
newspaper, published in the county and of general circulation in
said the county, or on an Internet website for official publications
maintained by the county, a notice advising the record title holder
of the land affected by such assessment of the date when such
installment and interest will be due, and designating the road,
street, streets, or public places, or parts thereof of such, for the
improvement of which such assessments have been levied, and that
unless such assessments shall be promptly paid, said such

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installment and interest shall bear interest at the rate of fifteen
percent (15%) per annum until paid, and proceedings taken according
to law to collect said such installment and interest. It shall also
be the duty of the county clerk, not less than thirty (30) days
before the maturity of any installment of such assessments, to send
a notice by mail advising the record titleholder of the land
affected by such assessment of the date when such installment and
interest will be due, and designating the road, street, streets, or
public places, or parts thereof of such, for the improvement of
which such assessments have been levied, and that unless such
assessments shall be promptly paid, said such installment and
interest shall bear interest at the rate of fifteen percent (15%)
per annum until paid, and proceedings taken according to law to
collect said such installment and interest. Failure of the owner to
receive any notice shall not invalidate any of the proceedings
authorized in this title and shall not invalidate any installment or
interest that may be due. It shall be the duty of the county clerk,
promptly after the date of maturity of any such installment and
interest and on or before the fifteenth day of September in each
year, to certify such installment and interest due to the county
treasurer of the county in which the improvement district is
located, which installment and interest shall be placed by said the
county treasurer upon the November delinquent tax list of the same
year prepared by the treasurer of said county such and collected as

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other delinquent taxes are collected. It shall be the duty of the
county treasurer to collect such installments of assessment,
together with interest and penalty, so certified to the treasurer by
the county clerk, as provided for in this section, but any taxpayer
shall have the right to pay his or her ad valorem taxes to the
county treasurer regardless of the delinquency of such assessments.
Within thirty (30) days from the receipt of such delinquent
assessments, interest and penalty collected by the county treasurer
shall be disbursed in accordance with the provisions of Sections
1230 through 1262 of this title. Failure of the county clerk to
publish notice of the maturing of any installment and interest shall
in no way affect the validity of the proceedings to collect such
installment and interest pursuant to the provisions of this section.
All payments to the county treasurer on account of such assessments
shall be certified by the treasurer to the county clerk to be
credited on the road assessment record.
SECTION 51. AMENDATORY 19 O.S. 2021, Section 1264, is
amended to read as follows:
Section 1264. Upon the filing of a petition with the board of
county commissioners for a change in boundaries of any road
improvement district, signed by a majority of the assessed members
of the existing road improvement district, the board of county
commissioners shall cause notice to be published one time in a
newspaper printed and published in the county and of general

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circulation in the area sought to be annexed, or on an Internet
website for official publications maintained by the county, at least
ten (10) days before the time at which such petition will be heard.
Such notice shall state the time and place when and where the
petition will be heard by the board of county commissioners, a brief
substance of the petition and that all persons interested may appear
and be heard. The board of county commissioners shall have
exclusive jurisdiction to hear and determine all contests and
objections pertaining to such annexation. At such hearing the board
of county commissioners shall also determine whether or not the
annexation of such area to such road improvement district will be to
the best interests of the residents of the area affected, or
beneficial to the public health and welfare of said such area as now
exists, or to be developed, and if said such board of county
commissioners determines that it will, then the board of county
commissioners shall make an order annexing such area to said such
road improvement district, and such territory for all purposes shall
thereafter be a part of the road improvement district. The annexed
territory shall assume its proportion of all legal indebtedness
outstanding against the original road improvement district,
including bonded indebtedness.
SECTION 52. AMENDATORY 19 O.S. 2021, Section 1276, is
amended to read as follows:

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Section 1276. A. Upon the adoption of a resolution by a
majority of the board of county commissioners or upon a petition to
the board of county commissioners signed by twenty percent (20%) of
the qualified voters of the county as determined by the last general
election, the board of county commissioners shall by resolution call
an election for the purpose of issuing bonds as provided in Section
1 1275 of this act title.
B. The board of county commissioners shall give notice of said
such election by publication once a week weekly for two (2)
consecutive weeks in a daily or weekly newspaper of general
circulation published in the county, or on an Internet website for
official publications maintained by the county. If there is no
daily or weekly newspaper published in such county, then notice
shall be given by publication in the manner provided for in this
section in a newspaper of general circulation in such county.
C. The resolution calling for the election and the notice shall
contain:
1. The amount of bonds to be issued;
2. The time of holding said such election, which shall not be
less than thirty (30) days from the first publication of any notice;
and
3. The purpose for which the facilities or reservoirs are to be
used.

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D. Printed ballots stating “For Bonds” and “Against Bonds”
shall be cast at the election.
SECTION 53. AMENDATORY 19 O.S. 2021, Section 1412, is
amended to read as follows:
Section 1412. The county budget board shall hold a public
hearing on the proposed budget no later than fifteen (15) days prior
to the beginning of the budget year. Notice of the date, time, and
place of the hearing, together with the proposed budget summaries,
shall be published on the county’s website and in a newspaper of
general circulation in the county or an Internet website for
official publications maintained by the county, not less than five
(5) days before the date of the hearing. Affidavit and proof of
publication shall be attached to the budget when filed with the
county excise board and State Auditor and Inspector. The county
clerk shall make available a sufficient number of copies of the
proposed budgets as the county budget board shall determine and have
them available for review or for distribution or sale at the office
of the county clerk. At the public hearing on the budgets, any
person may present to the county budget board comments,
recommendations, or information on any part of the proposed budget.
SECTION 54. AMENDATORY 19 O.S. 2021, Section 1505, as
last amended by Section 2, Chapter 85, O.S.L. 2025 (19 O.S. Supp.
2025, Section 1505), is amended to read as follows:

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Section 1505. The following procedures shall be used by
counties for the requisition, purchase, lease-purchase, rental, and
receipt of supplies, materials, road and bridge construction
services, equipment, and other services, except for professional
services as defined in Section 803 of Title 18 of the Oklahoma
Statutes, for the maintenance, operation, and capital expenditures
of county government unless otherwise provided for by law.
A. The procedure for requisitioning items for county offices
shall be as follows:
1. The requesting department shall prepare a requisition form
in triplicate. The requisition shall contain any specifications for
an item as deemed necessary by the requesting department. The form
shall be prescribed by the State Auditor and Inspector;
2. The requesting department shall retain a copy of the
requisition and forward the original requisition and a copy to the
county purchasing agent; and
3. Upon receipt of the requisition, the county purchasing
agent, within two (2) working days, shall begin the bidding and
purchasing process as provided for in this section. Nothing in this
section shall prohibit the transfer of supplies, materials, or
equipment between county departments upon a written agreement
between county officers.

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B. The bid procedure for selecting a vendor for the purchase,
lease-purchase, or rental of supplies, materials, equipment, and
services used by a county shall be as follows:
1. The county purchasing agent shall request written
recommendations from all county officers pertaining to needed or
commonly used supplies, materials, road and bridge construction
services, equipment, and services. From such recommendations and
available requisition, purchase, or inventory records, the county
purchasing agent shall prepare a list of items needed or commonly
used by county officers. The county purchasing agent shall request
from the Purchasing Division or from the Information Services
Division in the case of information technology and telecommunication
goods and services of the Office of Management and Enterprise
Services all contracts quoting the price the state is paying for the
items. The county purchasing agent shall either request the
Purchasing Division or the Information Services Division of the
Office of Management and Enterprise Services, as applicable, to make
the purchase for the county or the county purchasing agent shall
solicit bids for unit prices on the items for periods of not to
exceed twelve (12) months in the manner described in paragraph 2 of
this subsection. If the county purchasing agent receives a
requisition for an item for which the county purchasing agent does
not have a current bid, the county purchasing agent shall request
from the Purchasing Division or the Information Services Division of

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the Office of Management and Enterprise Services, as applicable, all
contracts quoting the price the state is paying for the item. The
county purchasing agent shall either request the Purchasing Division
or the Information Services Division of the Office of Management and
Enterprise Services, as applicable, to make the purchase for the
county or the county purchasing agent shall solicit bids in the
manner described in paragraph 2 of this subsection. Nothing in this
paragraph shall prohibit bids from being taken on an item currently
on a twelve-month bid list, at any time deemed necessary by the
county purchasing agent. Whenever the county purchasing agent deems
it necessary to take a bid on an item currently on a twelve-month
bid list, the reason for the bid shall be entered into the minutes
of the board of county commissioners;
2. Bids shall be solicited by mailing or emailing a notice to
all persons or firms who have made a written request of the county
purchasing agent that they be notified of such bid solicitation and
to all other persons or firms who might reasonably be expected to
submit bids. Notice of solicitation of bids shall also be published
one time in a newspaper of general circulation in the county or on
an Internet website for official publications maintained by the
county. Notices shall be mailed and published at least ten (10)
days prior to the date on which the bids are opened. Proof of the
mailing or emailing shall be made by the affidavit of the person
mailing or emailing the request for bids and shall be made a part of

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the official records of the county purchasing agent. The notice
shall specify whether the county will consider written bids,
electronic bids, or both; the decision to exclusively consider
either written bids or electronic bids shall be determined pursuant
to an affirmative vote of the board of county commissioners.
Whenever any prospective supplier or vendor dealing in or listing
for sale any particular item or article required to be purchased or
acquired by sealed bids fails to enter or offer a sealed bid for
three successive bid solicitations, the name of the supplier or
vendor may be dropped from the mailing lists of the board of county
commissioners;
3. The sealed bids received from vendors and the state contract
price received from the applicable division of the Office of
Management and Enterprise Services shall be given to the county
clerk by the county purchasing agent. The county clerk shall
forward the sealed bids and state contract price, if any, to the
board of county commissioners;
4. The board of county commissioners, in an open meeting, shall
open the sealed bids and compare them to the state contract price.
The board of county commissioners shall select the lowest and best
bid based upon, if applicable, the availability of material and
transportation cost to the job site within thirty (30) days of the
meeting. For any special item not included on the list of needed or
commonly used items, the requisitioning official shall review the

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bids and submit a written recommendation to the board before final
approval. The board of county commissioners shall keep a written
record of the meeting as required by law, and any time the lowest
bid was not considered to be the lowest and best bid, the reason for
such conclusion shall be recorded. Whenever the board of county
commissioners rejects the written recommendation of the
requisitioning official pertaining to a special item, the reasons
for the rejection shall be entered in their minutes and stated in a
letter to the requisitioning official and county purchasing agent;
5. The county purchasing agent shall notify the successful
bidders and shall maintain a copy of the notification. The county
purchasing agent shall prepare and maintain a vendors list
specifying the successful bidders and shall notify each county
officer of the list. The county purchasing agent may remove any
vendor from such list who refuses to provide goods or services as
provided by contract if the removal is authorized by the board of
county commissioners. The county purchasing agent may make
purchases from the remaining bidders for a price at or below the bid
price; and
6. When bids have been solicited as provided for by law and no
bids have been received, the procedure shall be as follows:
a. the county purchasing agent shall determine if
potential vendors are willing to commit to a firm
price for a reduced period of time, and, if such is

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the case, the bid procedure described in this
subsection shall be followed,
b. if vendors are not willing to commit to a firm price
for a reduced period, the purchasing agent shall
solicit and record at least three quotes of current
prices available to the county and authorize the
purchase of goods or services based on the lowest and
best quote as it becomes necessary to acquire such
goods or services. The quotes shall be recorded on a
form prescribed by the State Auditor and Inspector and
shall be attached to the purchase order and filed with
the county clerk’s copy of the purchase order. Any
time the lowest quote was not considered to be the
lowest and best quote, the reason for this conclusion
shall be recorded by the county purchasing agent and
transmitted to the county clerk, or
c. if three quotes are not available, a memorandum to the
county clerk from the county purchasing agent shall
describe the basis upon which a purchase is
authorized. The memorandum shall state the reasons
why the price for such a purchase is the lowest and
best under the circumstances. The county clerk shall
then attach the memorandum to the county clerk’s copy

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of the purchase order and file both in the office of
the county clerk.
C. After selection of a vendor, the procedure for the purchase,
lease-purchase, or rental of supplies, materials, road and bridge
construction services, equipment, and services used by a county
shall be as follows:
1. The county purchasing agent shall prepare a purchase order
in quadruplicate and submit it with a copy of the requisition to the
county clerk;
2. The county clerk shall then encumber the amount stated on
the purchase order and assign a sequential number to the purchase
order;
3. If there is an unencumbered balance in the appropriation
made for that purpose by the county excise board, the county clerk
shall so certify in the following form:
“I hereby certify that the amount of this encumbrance has been
entered against the designated appropriation accounts and that this
encumbrance is within the authorized available balance of the
appropriation.
Dated this ________ day of ________, 20__.
________________________________
County Clerk/Deputy
of _____________________ County”.

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In instances where it is impossible to ascertain the exact amount of
the indebtedness sought to be incurred at the time of recording the
encumbrance, an estimated amount may be used. No purchase order
shall be valid unless signed by the county purchasing agent and
certified by the county clerk; and
4. The county clerk shall file the original purchase order and
return three copies to the county purchasing agent who shall file a
copy, retain a copy for the county road and bridge inventory officer
if the purchase order is for the purchase of equipment, supplies, or
materials for the construction or maintenance of roads and bridges,
and submit the other copy to the receiving officer of the requesting
department.
D. 1. The procedure for the purchase of supplies, materials,
equipment, and services at public auction or by sealed bid to be
used by a county shall be as follows:
a. the county purchasing agent shall prepare a purchase
order in quadruplicate and submit it with a copy of
the requisition to the county clerk,
b. the county clerk shall then encumber the amount stated
on the purchase order and assign a sequential number
to the purchase order,
c. if there is an unencumbered balance in the
appropriation made for that purpose by the county

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excise board, the county clerk shall so certify in the
following form:
“I hereby certify that the amount of this encumbrance
has been entered against the designated appropriation
accounts and that this encumbrance is within the
authorized available balance of the appropriation.
Dated this ________ day of ________, 20__.
________________________________
County Clerk/Deputy
of _____________________ County”.
In instances where it is impossible to ascertain the
exact amount of the indebtedness sought to be incurred
at the time of recording the encumbrance, an estimated
amount may be used. No purchase order shall be valid
unless signed by the county purchasing agent and
certified by the county clerk, and
d. the county clerk shall file the original purchase
order and return three copies to the county purchasing
agent who shall file a copy, retain a copy for the
county road and bridge inventory officer if the
purchase order is for the purchase of equipment,
supplies, or materials for the construction or
maintenance of roads and bridges, and submit the other

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copy to the receiving officer of the requesting
department.
2. The procedure for the purchase of supplies, materials, and
equipment at a public auction when the purchase will be made with
the proceeds from the sale of county property at the same public
auction is as follows:
a. the purchasing agent shall cause such items being sold
to be appraised in the manner determined in Section
421.1 of this title,
b. the county purchasing agent shall prepare a purchase
order in quadruplicate and submit it with a copy of
the requisition to the county clerk,
c. the county clerk shall then encumber the amount of the
appraised value and any additional funds obligated by
the county on the purchase order and assign a
sequential number to the purchase order,
d. the county clerk shall certify that the amount of the
encumbrance is equal to the appraised value of the
item being sold plus any additional funds obligated by
the county. In effect, the recording of the
encumbrance is an estimate that is authorized by law.
No purchase order shall be valid unless signed by the
county purchasing agent and certified by the county
clerk,

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e. the county clerk shall file the original purchase
order and return three copies to the county purchasing
agent who shall file a copy, retain a copy for the
county road and bridge inventory officer if the
purchase order is for the purchase of equipment,
supplies, or materials for the construction or
maintenance of roads and bridges, and submit the other
copy to the receiving officer of the requesting
department, and
f. a purchase shall not be bid until such time that the
appraised item or items are sold. Any item or items
purchased shall not exceed the appraised value plus
any additional funds obligated by the county or the
actual selling price of the item or items, whichever
is the lesser amount.
E. The procedure for the receipt of items shall be as follows:
1. A receiving officer for the requesting department shall be
responsible for receiving all items delivered to that department;
2. Upon the delivery of an item, the receiving officer shall
determine if a purchase order exists for the item being delivered;
3. If no such purchase order has been provided, the receiving
officer shall refuse delivery of the item;
4. If a purchase order is on file, the receiving officer shall
obtain a delivery ticket, bill of lading, or other delivery document

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and compare it with the purchase order. If any item is back-
ordered, the back order and estimated date of delivery shall be
noted in the receiving report;
5. The receiving officer shall complete a receiving report in
quadruplicate which shall state the quantity and quality of goods
delivered. The receiving report form shall be prescribed by the
State Auditor and Inspector. The person delivering the goods shall
acknowledge the delivery by signature, noting the date and time;
6. The receiving officer shall file the original receiving
report and submit:
a. a copy of the purchase order and a copy of the
receiving report to the county purchasing agent, and
b. a copy of the receiving report with the delivery
documentation to the county clerk;
7. The county purchasing agent shall file a copy of the
purchase order and a copy of the receiving report;
8. Upon receipt of the original receiving report and the
delivery documentation, the county clerk shall maintain a file until
such time as an invoice is received from the vendor;
9. The invoice shall state the name and address of the vendor
and must be sufficiently itemized to clearly describe each item
purchased, the unit price when applicable, the number or volume of
each item purchased, the total price, the total purchase price, and
the date of the purchase;

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10. Upon receipt of an invoice, the county clerk shall compare
the following documents:
a. requisition,
b. purchase order,
c. invoice with noncollusion affidavit as required by
law,
d. receiving report, and
e. delivery document.
The documents shall be available for public inspection during
regular business hours; and
11. If the documents conform as to the quantity and quality of
the items, the county clerk shall prepare a warrant for payment
according to procedures provided for by law.
F. The following procedures are for the processing of purchase
orders:
1. The purchasing agent shall be allowed up to three (3) days
to process purchase orders to be presented to the board of county
commissioners for consideration and payment. Nothing herein shall
prevent the purchasing agent from processing or the board of county
commissioners from consideration and payment of utilities, travel
claims, and payroll claims;
2. The board of county commissioners shall consider the
purchase orders so presented and act upon the purchase orders, by
allowing in full or in part or by holding for further information or

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disallowing the same. The disposition of purchase orders shall be
indicated by the board of county commissioners, showing the amounts
allowed or disallowed, and shall be signed by at least two members
of the board of county commissioners. Any claim held over for
further information shall be acted upon by allowing or disallowing
same at any future meeting of the board held within seventy-five
(75) days from the date of filing of the purchase order. Any
purchase order not acted upon within the seventy-five (75) days from
the date of filing shall be deemed to have been disallowed, but such
disallowance shall not prevent the refiling of the purchase order at
the proper time; and
3. Whenever any allowance, either in whole or in part, is made
upon any purchase order presented to the board of county
commissioners and is accepted by the person making the claim, such
allowance shall be a full settlement of the entire purchase order
and provided that the cashing of warrant shall be considered as
acceptance by the claimant.
G. The procedure upon consumption or disposal of supplies,
materials, or equipment shall be as follows:
1. For consumable road or bridge items or materials, a
quarterly report of the road and bridge projects completed during
such period shall be prepared and kept on file by the consuming
department. The quarterly report may be prepared and kept
electronically by the consuming department. The report shall

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contain a record of the date, the place, and the purpose for the use
of the road or bridge items or materials. For purposes of
identifying county bridges, the board of county commissioners shall
number each bridge subject to its jurisdiction; and
2. For disposal of all equipment and information technology and
telecommunication goods which originally cost more than Five Hundred
Dollars ($500.00), resolution of disposal shall be submitted by the
officer on a form prescribed by the Office of the State Auditor and
Inspector to the board of county commissioners. The approval of the
resolution of disposal shall be entered into the minutes of the
board.
H. Inventory forms and reports shall be retained for not less
than two (2) years after all audit requirements for the state and
federal government have been fulfilled and after any pending
litigation involving the forms and reports has been resolved.
I. The procedures provided for in this section shall not apply
when a county officer certifies that an emergency exists requiring
an immediate expenditure of funds. Such an expenditure of funds
shall not exceed Five Thousand Dollars ($5,000.00). The county
officer shall give the county purchasing agent a written explanation
of the emergency. The county purchasing agent shall attach the
written explanation to the purchase order. The purchases shall be
paid by attaching a properly itemized invoice, as described in this
section, to a purchase order which has been prepared by the county

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purchasing agent and submitting them to the county clerk for filing,
encumbering, and consideration for payment by the board of county
commissioners.
J. The county purchasing agent may authorize county purchasing
officers to make acquisitions through the state purchase card
program as authorized by the State Purchasing Director in accordance
with Section 85.5 of Title 74 of the Oklahoma Statutes and defined
in Section 85.2 of Title 74 of the Oklahoma Statutes. A purchase
cardholder shall sign a purchase card agreement prior to becoming a
cardholder and attend purchase card procedure training as required
by the State Purchasing Director. Complete descriptions of
purchases made by county government entities shall be published as
warrants required to be published pursuant to Sections 444 and 445
of this title.
K. Nothing in this section shall prohibit counties from
providing material and/or or services bids on the twelve-month bid
list to all road and bridge projects and contracts. All non-road
and bridge related construction contracts shall refer to subsection
A of Section 103 of Title 61 of the Oklahoma Statutes.
SECTION 55. AMENDATORY 19 O.S. 2021, Section 1714, is
amended to read as follows:
Section 1714. The board shall hold a public hearing on the
proposed budget no later than fifteen (15) days prior to the
beginning of the budget year. Notice of the date, time, and place

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of the hearing, together with the proposed budget summaries, shall
be published in a newspaper of general circulation in the district
or on an Internet website for official publications maintained by
the county where the district is located not less than five (5) days
before the date of the hearing. Affidavit and proof of publication
shall be attached to the budget when filed with the county excise
board and State Auditor and Inspector. The district shall make
available a sufficient number of copies of the proposed budgets as
the board shall determine and have them available for review or for
distribution or sale at the office of the district. At the public
hearing on the budgets, any person may present to the board
comments, recommendations, or information on any part of the
proposed budget.
SECTION 56. AMENDATORY 26 O.S. 2021, Section 13A-109, is
amended to read as follows:
Section 13A-109. A. The board of education of every school
district and technology center school district shall notify, by
resolution, the secretary of the county election board responsible
for certifying its election of any regular or special election.
B. The resolution calling for an election or elections shall
include, but shall not be limited to, the following information:
1. Date or dates of the election or elections;

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2. Identification of the office or offices to be filled,
qualifications of candidates for office and the length of term of
each;
3. Information describing election districts within the school
district, if applicable;
4. Ballot titles of the question or questions to be voted upon;
5. Information describing the persons eligible to vote in the
election; and
6. All other information necessary for conducting the election
or elections.
C. Resolutions calling for regular elections shall be delivered
to the secretary of the county election board no fewer than fifteen
(15) days preceding the first day of the filing period established
in Section 13A-105 of this title. The resolution shall contain all
questions to be voted upon at the election to be held on the day as
required in Section 13A-103 of this title.
D. Resolutions calling for special elections shall be delivered
to the secretary of the county election board no fewer than sixty
(60) days preceding the election. A special filing period, if
necessary, shall be scheduled for three days and shall begin not
more than twenty (20) days following the date the resolution is
required to be submitted to the county election board.

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E. In addition to notifying the secretary of the county
election board of the election by resolution as required in this
section:
1. For elections of members of the board of education of a
school district, the board shall also publish a legal notice for
each regular and special election in one issue of a legal newspaper
of the county, as defined by Section 106 of Title 25 of the Oklahoma
Statutes, in the county wherein the school district administrative
office is located or on an Internet website for official
publications maintained by the county wherein the school district
administrative office is located at least ten (10) days prior to the
filing period and shall issue a news release of the upcoming filing
period and election to through publication in a newspaper of general
circulation in the county wherein the school district administrative
office is located or by posting on an Internet website for official
publications or social media account maintained by the school
district. The legal notice and press news release shall include,
but shall not be limited to, the dates of the filing period for the
election or elections and the office or offices to be filled. The
notice shall also be posted at the school district administrative
offices and county election board offices; and
2. For elections of members of the board of education of a
technology center school district, the board shall also publish a
legal notice for each regular and special election in one issue of a

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legal newspaper of the county, as defined by Section 106 of Title 25
of the Oklahoma Statutes, in each county wherein the school district
is a member in the technology center district or on an Internet
website for official publications maintained by each county wherein
the school district is a member in the technology center district at
least ten (10) days prior to the filing period. Additionally, the
technology center school district shall issue a news release of the
upcoming filing period and election to through publication in a
newspaper of general circulation in each county wherein the school
district is a member in the technology center district or by posting
on an Internet website for official publications or social media
account maintained by the technology center district. The legal
notice and press news release shall include, but shall not be
limited to, the dates of the filing period for the election or
elections and the office or offices to be filled. The notice shall
also be posted in each county at the technology center school
district administrative offices, if such office exists in the
county, and county election board office in each county.
SECTION 57. AMENDATORY 68 O.S. 2021, Section 2819.1, is
amended to read as follows:
Section 2819.1. A. No county assessor may decrease the
assessment ratio used to compute the taxable value of real or
personal property unless the assessor provides written notice of an
intent to decrease the assessment ratio at least ninety (90) days

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prior to the first date as of which the assessor intends to cause
such ratio to be decreased. The written notice shall be mailed by
certified mail with return receipt requested to the county
treasurer, the county clerk, the county sheriff, to each of the
county commissioners and to the governing board of any local
government jurisdiction that levies ad valorem taxes upon any
property located within the county. Such notice shall be mailed not
later than sixty (60) days prior to the expiration of the ninety-day
period prescribed by this subsection. The notice shall clearly
state the assessment ratio in effect prior to the decrease, the
category of property (whether real or personal or both) to be
affected by the proposed decrease in assessment ratio and the date
as of which such decrease is proposed to take effect.
B. The county assessor shall also be required to publish a
notice of intent to decrease the assessment ratio which clearly
states the ratio in effect prior to the decrease, the category of
property (whether real or personal or both) to be affected by the
proposed decrease in assessment ratio and the date as of which such
decrease is proposed to take effect. The notice shall be placed
published at least one time for three (3) consecutive weeks in a
newspaper of general circulation in the county in which where the
assessor holds office or on an Internet website for official
publications maintained by the county in which the assessor holds
office. The last publication date shall be not later than thirty

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(30) days prior to the date that any decrease in the assessment
ratio is implemented. At the beginning of the notice to be
published, there shall appear in a font which is conspicuously
larger than the other information which appears in the notice the
following wording: “NOTICE OF INTENT TO DECREASE ASSESSMENT RATIO
WITH RESPECT TO REAL OR PERSONAL PROPERTY OR BOTH IN [insert
applicable county name] FOR THE [insert applicable year] ASSESSMENT
YEAR”.
C. Before the county assessor may implement a decrease in an
assessment ratio with respect to either real or personal property,
there shall be at least three public meetings held at a location
within the county prior to the date as of which the first decrease
in assessment ratio occurs. Notice of the meetings shall be posted
in the office of the county assessor, the office of the county
treasurer, the office of each county commissioner, the office of the
county clerk and such other places within the county as may be
feasible in order to provide adequate notice of the date, time, and
location of each meeting. The last public meeting shall be held not
later than thirty (30) days prior to the date any decrease in the
applicable assessment ratio is implemented.
D. The county assessor or a designee from the office of the
county assessor shall attend each of the public meetings in order to
answer questions about the proposed decrease in the assessment ratio

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and any possible effects on the budgets of any ad valorem taxing
jurisdiction.
SECTION 58. AMENDATORY 68 O.S. 2021, Section 2836, is
amended to read as follows:
Section 2836. A. The county assessor of each county in the
state shall, on the first day of January of each year, or as soon
thereafter as may be practicable, proceed to take a list of taxable
property in the county. In order to take lists of personal property
and receive homestead exemption applications, the county assessor,
or the assessor’s deputy, shall meet the taxpayers at various places
throughout the county. The county assessor may exercise discretion
as to where to meet the taxpayers and how long to stay at each
place, provided the assessor goes to each city and incorporated town
in counties that have not abolished household personal property tax.
At least ten (10) days prior to the date the county assessor will
meet the taxpayers to list their property, the county assessor shall
give notice by publication in at least one newspaper of general
circulation in the county or on an Internet website for official
publications maintained by the county, stating the date and hours of
the day of each visit to each city, town or other place; and such.
Such notice may be published in newspapers the manner of commercial
advertising, rather than legal notices, and the county may pay up to
rates prevalent in the area for commercial advertising.

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B. If any taxpayer shall fail to meet the county assessor and
list the taxpayer’s property on the date advertised, such taxpayer
may render a written list of all the taxpayer’s personal property
and make written application for homestead exemption, and shall
subscribe and swear to the oath required by each taxpayer as to its
correctness. Such written lists or applications shall not
constitute a valid return or application unless made on the forms
prescribed by the Oklahoma Tax Commission and in the manner required
by law.
C. After the county assessor shall have visited each city,
town, or other place, the county assessor shall be in the county
assessor’s office at the county seat from March 1 to March 15,
inclusive, for the purpose of receiving lists from those who have
not listed their property for the current year, and all who fail to
list all or any part of their personal property for the current
year, on or before March 15, shall be delinquent. If any personal
property is not listed by the person whose duty it is to list such
property on or before March 15 of any year, when such property is
assessed there shall be added to the assessed valuation of such
property as a mandatory penalty, amounts as follows:
1. If listed or assessed after March 15, but on or before April
15, ten percent (10%) of the assessed value; and
2. If listed or assessed after April 15, twenty percent (20%)
of the assessed value.

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D. If the county assessor fails, neglects, or refuses to add
the valuation penalty as provided by this section, the county
assessor shall be liable on the county assessor’s official bond for
the amount of the penalties.
SECTION 59. AMENDATORY 68 O.S. 2021, Section 2882, is
amended to read as follows:
Section 2882. A. In any case where the State Board of
Equalization, in the equalization of property locally assessed,
shall make its determination that the ratio of the assessed value of
real property within the county to the fair cash value of said such
real property does not comply with the legal requirements for the
level of assessment, or does not comply with the legal requirements
for the uniformity of assessment then the State Board shall notify,
by mail, the board of county commissioners of said such county, and
the county assessor, giving the ratio determined and the percentage
valuation increase or decrease the county must achieve during the
next assessment period or the action required for compliance with
any applicable order for assessment uniformity.
B. The district attorney, acting under direction of the board
of county commissioners and for the entire taxpaying public of the
county shall have twenty (20) days from date of such notice to the
board of county commissioners and the county assessor in which to
file with the Clerk of the Court of Tax Review a written complaint
specifying grievances and the pertinent facts in relation thereto in

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ordinary and concise language and without repetition, and in such
manner as to enable a person of common understanding to know what is
intended. The board of county commissioners shall cause a notice of
the order for a valuation increase or decrease made by the State
Board of Equalization to be published in at least one (1) newspaper
of general circulation within the county or on an Internet website
for official publications maintained by the county at least one (1)
time each week for two (2) consecutive weeks. Such notice by
publication shall constitute sufficient notice to any taxpayer
within such county of the possible increase or decrease in the
valuation of property owned by the taxpayer located within such
county. No individual valuation increase or decrease notice shall
be required to be mailed or delivered to an affected taxpayer as a
result of the implementation of an order for an increase or decrease
in valuation issued by the State Board of Equalization.
C. After the filing of a complaint as provided for in
subsection B of this section the State Board of Equalization shall
have fifteen (15) days within which to file an answer. The Court of
Tax Review shall set a date of hearing within sixty (60) days of the
date of the notice which caused the filing of the complaint. The
Court of Tax Review shall be authorized and empowered to take
evidence pertinent to said such complaint, and for that purpose, is
authorized to compel the attendance of witnesses and the production
of books, records, and papers by subpoena, and to confirm, correct

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or adjust the order of the State Board of Equalization, as required
by law.
D. At the time of hearing upon a complaint filed pursuant to
this section, the State Board of Equalization shall bear the burden
of proof of supporting its action which is the subject matter of the
complaint.
E. Either the State Board of Equalization or the party filing a
complaint pursuant to this section may appeal the decision of the
Court of Tax Review by filing a notice of intent to appeal with the
Clerk of the Court of Tax Review within ten (10) calendar days of
the date the final decision is rendered. Appeal shall be made to
the Oklahoma Supreme Court which shall affirm the decision of the
Court of Tax Review if supported by competent evidence.
SECTION 60. AMENDATORY 68 O.S. 2021, Section 3002, is
amended to read as follows:
Section 3002. A. Notwithstanding the provisions of the School
District Budget Act, each board of county commissioners and the
board of education of each school district, shall, prior to October
1 of each year, make, in writing, a financial statement, showing the
true fiscal condition of their respective political subdivisions as
of the close of the previous fiscal year ended June 30th, and shall
make a written itemized statement of estimated needs and probable
income from all sources including ad valorem tax for the current
fiscal year. Such financial statement shall be supported by

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schedules or exhibits showing, by classes, the amount of all
receipts and disbursements, and shall be sworn to as being true and
correct. The statement of estimated needs shall be itemized so as
to show, by classes: first, the several amounts necessary for the
current expenses of the political subdivision and each officer and
department thereof as submitted in compliance with the provisions of
Section 3004 of this title; second, the amount required by law to be
provided for sinking fund purposes; third, the probable income that
will be received from all sources, including interest income and ad
valorem taxes; and shall be detailed in form and amount so as to
disclose the several items for which the excise board is authorized
and required, by this article, to approve estimates and make
appropriations.
B. Each municipality that does not prepare an annual audit
pursuant to Section 17-105 of Title 11 of the Oklahoma Statutes
shall make a financial statement as required by this section. Every
municipality shall adopt a budget, which shall contain estimates of
expenditures and revenues, including probable income by source, for
the budget year; provided, that all municipalities may use estimated
fund balances if final certified fund balances are not available.
The budget shall be in a format similar to the estimate of needs or,
at the municipality’s discretion, to Sections 17-207 and 17-212
through 17-214 of Title 11 of the Oklahoma Statutes. This section

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shall not apply to any municipality that has opted to prepare a
budget pursuant to the Municipal Budget Act.
C. 1. Each budget and each financial statement and estimate of
needs for each county, city, incorporated town, or school district,
as prepared in accordance with this section, shall be published in
one issue in some legally qualified newspaper published in such
political subdivision. If there be no such newspaper published in
such political subdivision, such statement and estimate shall be so
published in some legally qualified newspaper of general circulation
therein within such subdivision; and such publication shall be made,
in each instance, by the board or authority making the estimate.
2. Each budget and each financial statement and estimate of
needs for each county of this state, as prepared in accordance with
this section, may, instead of the newspaper publication provided for
in paragraph 1 of this subsection, be published on an Internet
website maintained by the county.
D. The financial statements and estimates of all counties shall
be filed with the county excise board on or before August 17 of each
year; and the financial statements and budgets of all incorporated
towns shall be filed with the county excise board on or before
August 22 of each year; and the financial statements and budgets of
all cities shall be filed with the county excise board on or before
August 27 of each year; and the financial statements and estimates
of all school districts shall be filed with the county excise board

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on or before October 1 of each year. Said Such financial statements
and estimates shall have attached thereto an affidavit showing the
publication thereof as required herein, or they may be filed and the
said affidavit attached thereto at any time within five (5) days
after the filing thereof.
SECTION 61. AMENDATORY 68 O.S. 2021, Section 3007, is
amended to read as follows:
Section 3007. As to each budget, original or supplemental, the
county excise board shall proceed in the following order:
(1) 1. Examine the financial statements contained therein in
such for the purpose of ascertaining the true fiscal condition of
each of the several fund accounts of the municipality as of the
close of the previous fiscal year, or as of the date reported for
supplemental purposes; and it may require such additional statistics
or financial statements from the municipal officers as will enable
it to make such determination, and correct such statements if need
be.;
(2) 2. Examine specifically the several items and amounts
stated in the estimate of needs, and if any be contained therein in
such not authorized by law or that may be contrary to law, or in
excess of needs, as determined by the excise board, said such item
shall be ordered stricken and disregarded. If the amount as to any
lawful item exceeds the amount authorized by law, it shall be

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ordered reduced to that extent; otherwise, the excise board joins in
responsibility therefor. of such;
(3) 3. Examine the content of the estimate of needs, and if the
governing board has failed to make provision for mandatory
governmental functions, whether such mandate be of the Constitution
or of the Legislature, or if the provision submitted by estimate be
deemed inadequate, the county excise board shall, whether on request
in writing by the officer charged with a mandatory duty or of its
own volition, prepare an estimate by items and amounts, either by
the items submitted or by additional items, and cause publication
thereof of such in some newspaper of general circulation in the
county, or on an Internet website for official publications as
maintained by the county. Such publication in newspapers shall be
in one issue if published in a weekly paper, and in two consecutive
issues if published in a daily paper, and thereafter or once on an
Internet website for official publications maintained by the county.
The excise board shall attach such estimate, together with affidavit
and proof of publication, to that submitted by the governing board,
for further consideration. However, nothing herein contained shall
prevent any governing board, upon a timely finding that its estimate
of needs as first filed is inadequate, from filing a written request
with the excise board to increase such estimate as to any item or
items, whether mandatory or not; whereupon the excise board shall

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cause publication thereof, as aforesaid, of such at the expense of
the municipality.;
(4) 4. Compute the total means available to each fund, except
the sinking fund, by the converse of the formula provided by law for
computing the tax levy, as provided in Section 3017 of this Code.;
and
(5) 5. If the total of the several items of estimated needs for
lawful purposes as heretofore ascertained is within the income and
revenue lawfully available, the excise board shall approve the same
by items and compute the levy required. If said the total exceeds
the means provided to finance the same, the excise board will
proceed to revise the same by reducing items, in whole or in part,
in the following order: (a) first apply such revision by reduction
of items for governmental functions merely authorized but not
required; (b) if further reduction be necessary, second, by
reduction of items required by the Legislature but not within
Constitutional requirement; (c) if still further reduction be
necessary and no other items remain, third, by reduction of items
for Constitutional governmental functions until the total thereof be
within the income and revenue provided. At the option of the excise
board, the governing board may collaborate in such reductions; but
the final order shall be that of the county excise board.
SECTION 62. AMENDATORY 68 O.S. 2021, Section 3013, is
amended to read as follows:

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Section 3013. A. The notice of such the hearing, provided for
in Section 3012 of this title, shall be given by one publication in
a newspaper of general circulation in such the county or on an
Internet website for official publications maintained by the county
and such notice shall fix the time and place of such hearing.
B. The hearing shall be continued from day to day until
concluded, not to exceed a total of ten (10) days; provided,
however, that such hearing shall be concluded before the expiration
of ten (10) days if there are no requests on file with the county
excise board at such hearing. Upon the request of any taxpayer at
such hearing, the excise board shall have the power to call in the
official or person in charge of any office, department, or
municipality for examination concerning estimated needs for current
expense purposes for the current fiscal year, as certified by the
various municipalities.
SECTION 63. AMENDATORY 68 O.S. 2021, Section 3021, is
amended to read as follows:
Section 3021. Whenever the public welfare or the needs of any
county, city, town, or school district shall require, the county
excise board may, on call of the chair, convene at any time for the
purpose of making supplemental or additional appropriations for
current expense purposes; provided, that all such appropriations
authorizing the creation of an indebtedness shall come within the
limitations of Section 26, Article X, Oklahoma Constitution. No

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supplemental or additional appropriation shall be made for any
county, city, town, or school district in excess of the income and
revenue provided or accumulated for the year. As to all such
proposed appropriations the following procedure shall be followed:
First: 1. The proper officers of the county, city, town, or
school district shall make and file with the excise board a
financial statement showing its true fiscal condition as at the
close of the month next preceding or as of May 15 or June 20, or
both such dates, preceding the date of filing, and shall submit
therewith a statement of the amount and purpose for which each
proposed supplemental appropriation is to be used. The financial
statement shall show, as to current expense or general fund,:
a. the amount of cash in the treasury;,
b. the amount of taxes in process of collection as to
which the date of sale for delinquency has not
elapsed;,
c. the amount of the uncollected portion of the estimated
income other than ad valorem tax as fixed by the
excise board for the current fiscal year;,
d. the amount of warrants outstanding and an estimate of
the interest accrued and accruing thereon; on such,
e. the amount of unexpended balance of all appropriations
for current expense purposes as to which a period of
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close of the fiscal year for which the appropriation
was available;, and
f. the surplus or deficit in revenue, if any, in each
fund.;
Second: 2. If the financial statement herein required shall
correctly reflect a surplus in revenue in any fund available for
current expenses, and the excise board shall so affirmatively find,
it may make supplemental appropriations to an amount not exceeding
the aggregate of such surplus.;
Third: 3. If the surplus of revenue, as found and determined by
the excise board, shall be insufficient for the additional needs and
requirements of the county, or other municipal subdivision, the
excise board shall have the power and authority to revoke and cancel
in whole, or in part, any appropriation or appropriations, or parts
thereof of such, previously made to any officer or department of
government of any county, city, town, or school district and to make
in lieu thereof such supplemental and additional appropriations for
current expense purpose as the interest of the public may require;
provided, that no appropriation or part thereof shall be revoked or
canceled against which there may be an unpaid claim or contract
pending. The total amount of all such appropriations shall not
exceed the aggregate of the amount of appropriations so revoked or
canceled, and the surplus or unappropriated revenue, if any, of the
county, city, town, or school district for which it is proposed to

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make such additional appropriation; provided, that before any
appropriation or part thereof shall be revoked or canceled, the
officer or officers in charge of the office or department of
government for which any such appropriation is available shall be
notified of the proposed revocation or cancellation, and shall be
afforded an opportunity, if so desired, to appear before the excise
board and protest against such proposed action. As to counties,
cities, and school districts, the financial statement and request
for supplemental appropriations herein required in this section to
be filed with the excise board shall be published at least one time
in some newspaper of general circulation in the county or city for
which made. The financial statement and request for supplemental
appropriations for counties required in this section to be filed
with the excise board may instead be published at least one time on
an Internet website for official publications maintained by the
county. The publication shall be made at least three (3) days prior
to the date on which the excise board shall consider the proposed
supplemental or additional appropriations. No appropriations shall
be made and considered by the excise board in the absence of the
financial statement herein required to be filed.; and
Fourth: 4. If at any time during the budget year it appears to
the county treasurer that there is temporarily insufficient money in
a particular fund to meet the requirements of appropriation in the
fund, the excise board, upon request of the county treasurer and

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upon notification to the county commissioners, may temporarily
transfer money from one fund to any other fund with the permission
of the county officer in charge of the fund that the money will be
temporarily transferred from. No transfer shall be made from the
debt service fund to any other fund except as may be permitted by
the terms of the bond issue or applicable law. Any funds
temporarily transferred shall be repaid to the original fund from
which they were transferred within the fiscal year that the funds
were transferred.
SECTION 64. AMENDATORY 68 O.S. 2021, Section 3022, is
amended to read as follows:
Section 3022. A. After the officers of the several municipal
subdivisions of the state, constituting the budget making bodies of
such subdivisions, including counties, cities, towns, and school
districts, shall have made and filed their budgets as required by
existing laws with the county clerks, and after advertisement as now
required by law, the excise boards shall meet from time to time
thereafter until the State Board of Equalization shall have reported
the valuation of public service corporations and utilities, together
with the equalized valuation of all other property, to the county,
and shall then proceed to pass on appropriations and make levies for
all such municipal subdivisions as now provided by law, and shall
file a copy of all budgets with the levies made thereon, with the
State Auditor and Inspector, and one copy with the county clerks of

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the respective counties, and the county clerk shall, immediately
thereafter after receipt of such copy, publish notice for one time,
in some newspaper of general circulation in the county or on the
Internet website for official publications maintained by the county,
that such budgets and levies are on file for the inspection of any
citizen.
B. Within three (3) days after the filing of any such budgets
and levies with the State Auditor and Inspector, the State Auditor
and Inspector shall give notice by mail of the fact and date of such
filing to any taxpayer who shall have filed written request
therefor.
SECTION 65. AMENDATORY 68 O.S. 2021, Section 3030, is
amended to read as follows:
Section 3030. (a) A. The filing of protest, as herein provided
for in this section, shall not prevent the spreading of record and
the collection of any levy made by the excise board, but if any such
protest be filed as herein provided and any taxes shall be paid
pending the hearing and determination of said such protest or
pending the decision of the Supreme Court, all that part of the levy
alleged in said such protest to be illegal shall be retained by the
county treasurer in a separate fund until the legality of said such
levy has been determined, and all taxes paid by any taxpayer in
excess of the amount finally determined to be legal shall be
refunded by the county treasurer to the taxpayer, together with such

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interest thereon as may have been received by the county treasurer
on such fund pending final determination of the illegality of such
levy, upon verified claim filed with the county clerk at any time
within six (6) months after such final determination.
(b) B. It shall be the duty of the county clerk within thirty
(30) days from the final determination of the illegality of all
levies to notify all taxpayers by publication in one issue of a
newspaper of general circulation in the county or on an Internet
website for official publications maintained by the county that
refund will be made of excess tax collected.
(c) C. If no demand is made for refund within said the six-
month period of six (6) months, said such taxes so collected and
held shall be distributed to the fund or funds for which they were
levied and collected and credited as a surplus therein to such fund
or funds for the next succeeding fiscal year.
SECTION 66. AMENDATORY 68 O.S. 2021, Section 3102, is
amended to read as follows:
Section 3102. Except for periods governed by the provisions of
subsection C of Section 3148 of this title, within sixty (60) days
after taxes on personal property shall become delinquent as of April
1, the county treasurer shall mail notice to the last-known address
of such delinquent taxpayer and cause a general notice to be
published one time in some newspaper of general circulation,
published in the county or on an Internet website for official

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publications maintained by the county, giving the name of each
person owing delinquent personal property taxes, stating the amount
thereof due, and stating that such delinquent personal property
taxes, within thirty (30) days from date of this publication, shall
be placed on a personal property tax lien docket in the office of
the county treasurer and the homestead exemption of such taxpayer
shall be canceled pursuant to Section 2892 of this title. Such
liens are superior to all other liens, conveyances or encumbrances
filed subsequent thereto, on real or personal property. The tax
lien shall be a lien on all real and personal property of the
taxpayer in the county for a period of seven (7) years, except as
otherwise provided in subsection B of Section 3103 of this title.
From and after the entry of the tax upon the tax lien docket, any
person claiming any interest in any land or personal property can
sue the county treasurer and board of county commissioners in the
district court to determine the validity or priority of the lien.
SECTION 67. AMENDATORY 68 O.S. 2021, Section 3106, is
amended to read as follows:
Section 3106. A. Except for periods governed by the provisions
of subsection C of Section 3148 of this title, the county treasurer,
according to the law, shall give notice of delinquent taxes and
special assessments by publication once a week for two (2)
consecutive weeks at any time after April 1, but prior to the end of
September following the year the taxes were first due and payable,

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in some newspaper in the county to be designated by the county
treasurer or on an Internet website for official publications
maintained by the county. Such notice shall contain a notification
that all lands on which the taxes are delinquent and remain due and
unpaid will be sold in accordance with Section 3105 of this title, a
list of the lands to be sold, the name or names of the last record
owner or owners as of the preceding December 31 or later as
reflected by the records in the office of the county assessor, which
records shall be updated based on real property conveyed after
October 1 each year and the amount of taxes due and delinquent. If
the sale involves property upon which is located a manufactured home
the notice shall contain the following language: “The sale hereby
advertised involves a manufactured home which may be subject to the
right of a secured party to repossess. A holder of a perfected
security interest in such manufactured home may be able to pay ad
valorem taxes based upon the value of the manufactured home apart
from the value of real property.” In addition to said published
such notice, the county treasurer shall give notice by mailing to
the record owner of said such real property as of the preceding
December 31 or later as reflected by the records in the office of
the county assessor, which records shall be updated based on real
property conveyed after October 1 each year, a notice stating the
amount of delinquent taxes owed and informing the owner that the
subject real property will be sold as provided for in Section 3105

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of this title if the delinquent taxes are not paid and showing the
legal description of the property of the owner being sold. Failure
to receive said such notice shall not invalidate said the sale. The
county treasurer shall charge and collect in cash, cashier’s check
or money order, in addition to the taxes, interest, and penalty, the
publication fees as provided by the provisions of Section 121 of
Title 28 of the Oklahoma Statutes, and Five Dollars ($5.00) plus
postage for mailing the notice, which shall be paid into the county
treasury or whatever fund the publication and mailing fee expenses
came from, and the county shall pay the cost of the publication of
such notice. But in no case shall the county be liable for more
than the amount charged to the delinquent lands for advertising and
the cost of mailing.
B. If personal property taxes become delinquent on a
manufactured home which is located on property not owned by the
owner of the manufactured home and the county treasurer provides
notice pursuant to Sections 3102 and 3103 of this title, such notice
shall also be sent to the last-known address of the owner of the
real property on which the manufactured home is located.
SECTION 68. AMENDATORY 68 O.S. 2021, Section 3127, as
amended by Section 3, Chapter 179, O.S.L. 2025 (68 O.S. Supp. 2025,
Section 3127), is amended to read as follows:
Section 3127. A. The county treasurer, according to the law,
shall give notice of the resale of such real estate by publication

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of said notice such once a week for four (4) consecutive weeks
preceding such sale, in some newspaper, having been continuously
published one hundred four (104) consecutive weeks with admission to
the United States mails as second-class mail matter, with paid
circulation and published in the county where delivered to the
mails, to be designated by the county treasurer, or on an Internet
website for official publications maintained by the county; and if
there be no paper published or Internet website for official
publications maintained in the county, or publication is refused,
the county treasurer shall give notice by written or printed notice
posted on the door of the courthouse. Such notice shall contain a
description of the real estate to be sold, the name of the record
owner of said such real estate as of the preceding December 3l or
later as shown by the records in the office of the county assessor,
which records shall be updated based on real property conveyed after
October 1 each year, the time and place of sale, the website if
conducted through an online auction, a statement of the date on
which said such real estate taxes first became due and payable as
provided for in Section 2913 of this title, the year or years for
which taxes have been assessed but remain unpaid and a statement
that the same has not been redeemed, the total amount of all
delinquent taxes, costs, penalties and interest accrued, due and
unpaid on the same, and a statement that such real estate will be
sold to the highest bidder for cash. It shall not be necessary to

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set forth the amount of taxes, penalties, interest, and costs
accrued each year separately, but it shall be sufficient to publish
the total amount of all due and unpaid taxes, penalties, interest,
and costs.
B. 1. The county treasurer shall, at least thirty (30) days
prior to such resale of real estate, give notice by certified mail,
by mailing to the record owner of said such real estate, as shown by
the records in the county assessor’s office, which records shall be
updated based on real property conveyed after October 1 each year,
and to all mortgagees of record of said such real estate a notice
stating the method, the time and, if in person, the place of said
resale and showing the legal description of the real property to be
sold.
2. If the county treasurer does not know and cannot, by the
exercise of reasonable diligence, ascertain the address of any
mortgagee of record, then the county treasurer shall cause an
affidavit to be filed with the county clerk, on a form approved by
the State Auditor and Inspector, stating such fact, which affidavit
shall suffice, along with publication as provided for by this
section, to give any mortgagee of record notice of such resale.
C. 1. Neither failure to send notice to any mortgagee, of
record of said such real estate nor failure to receive notice as
provided for by this section shall invalidate the resale, but the

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resale tax deed shall be ineffective to extinguish any mortgage on
said such real estate of a mortgagee, to whom no notice was sent.
2. A failure to advertise, an error in the advertisement, or an
error in conducting the sale shall not invalidate a sale at the
proper time and places for taxes of any land on which the taxes were
due and not paid.
Beginning on April 24, 2008, no D. No encumbrancer of real
property in this state shall be permitted to file any instrument
purporting to encumber real property in any county of the state with
any county clerk unless the instrument states on its face the
mailing address of such encumbrancer.
SECTION 69. AMENDATORY 68 O.S. 2021, Section 3134.1, is
amended to read as follows:
Section 3134.1. A. For the purposes of this section:
1. “Dilapidated building” means a structure which, through
neglect or injury, lacks necessary repairs or otherwise is in a
state of decay or partial ruin to such an extent that such structure
is a hazard to the health, safety, or welfare of the general public;
and
2. “Owner” means the owner of record as shown by the tax rolls
of the county treasurer, at the time property was bid off in the
name of the county.
B. The board of county commissioners of any county in this
state with a population in excess of five hundred fifty thousand

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(550,000) may cause dilapidated buildings acquired by resale to be
torn down and removed in accordance with the following procedure:
1. For the purposes of this section, “dilapidated building”
means a structure which through neglect or injury lacks necessary
repairs or otherwise is in a state of decay or partial ruin to such
an extent that said structure is a hazard to the health, safety, or
welfare of the general public. “Owner” means the owner of record as
shown by the tax rolls of the county treasurer, at the time property
was bid off in the name of the county;
2. At least ten (10) days’ notice that a building is to be torn
down or removed shall be given before the board of county
commissioners holds a hearing. A copy of the notice shall be posted
on the property to be affected. In addition, a copy of said such
notice shall be sent by mail to the property owner at the address
shown by the tax rolls in the office of the county treasurer.
Written notice shall also be mailed to any mortgage holder as shown
by the records in the office of the county clerk to the last-known
address of the mortgagee. Notice shall also be given by posting a
copy of the notice on the property, and by publication in a
newspaper having a general circulation in the county or on an
Internet website maintained by the county. Such notice shall be
published once not less than ten (10) days prior to any hearing or
action by the board pursuant to the provisions of this section;

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3. 2. A hearing shall be held by the board of county
commissioners to determine if the property is dilapidated and has
become detrimental to the health, safety, or welfare of the general
public and the community, or if said such property creates a fire
hazard which is dangerous to other property;
4. 3. Pursuant to a finding that the condition of the property
constitutes a detriment or a hazard and that the property would be
benefited by the removal of such conditions, the board of county
commissioners may cause the dilapidated building to be torn down and
removed. The board of county commissioners shall fix reasonable
dates for the commencement and completion of the work. The agents
of the county are granted the right of entry on the property for the
performance of the necessary duties as a governmental function of
the county;
5. 4. The board of county commissioners shall determine the
actual cost of the dismantling and removal of dilapidated buildings
and any other expenses that may be necessary in conjunction with the
dismantling and removal of the buildings including the cost of
notice and mailing. If dismantling and removal of the dilapidated
buildings is done on a private contract basis, the contract shall be
awarded to the lowest and best bidder. All costs and expenses may
be paid from the resale property fund of the county; and
6. 5. The board of county commissioners may designate, by
resolution, an administrative officer or administrative body to

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carry out the duties of the board specified in this section. The
property owner shall have the right of appeal to the board of county
commissioners from any order of the administrative officer or
administrative body. Such appeal shall be taken by filing written
notice of appeal with the county clerk within ten (10) days after
the administrative order is rendered;.
7. C. 1. Nothing in the provisions of this section shall
prevent the county from abating a dilapidated building as a nuisance
or otherwise exercising its duties to protect the health, safety, or
welfare of the general public; and.
8. 2. The officers, employees or agents of the county shall not
be liable for any damages or loss of property due to the removal of
dilapidated buildings performed pursuant to the provisions of this
section or as otherwise prescribed by law.
SECTION 70. This act shall become effective January 1, 2027.

60-2-2334 MSBB 1/13/2026 3:33:39 PM