Revenue and Taxation

"LCN" is an abbreviation for a legal newspaper of the county, a phrase used in 25 O.S. 106


SUBJECT AND CITATION

NUMBER OF TIMES PUBLISHED

WHERE PUBLISHED

WHEN PUBLISHED

1. Public auction of property, real or personal, bought by state for unpaid state taxes, after one year redemption period has elapsed.
68 OS 231
One
LCN in the county where property is located Sale may be made after giving 30 days notice
2.
Notice of suspension and forfeiture of license for failure to file franchise tax report and pay taxes.
68 OS 1212
One   
LCN of general circulation in the county in which general business office of each such corporation, association or organization is located
Immediately upon receipt from Tax Commission
3.
Notice by County Assessor of date and hours of day of visit to each city, town or other place he will meet taxpayers to take lists of personal property and receive homestead exemption applications.
68 OS 2836   
One   
LCN   
At least 10 days prior to date of County Assessor’s appearance (notice may be published in manner of commercial advertising, rather than legal notice, and paid up to rates prevalent in the area for commercial advertising)
4.
Notice by Board of Equalization of increase or decrease in valuation of property.
68 OS 2882
At least one time each week for two consecutive weeks   
At least one LCN
   
Prior to implementation of increase or decrease
5.
Publication of financial statements and itemized statements of estimated needs and probable income from sources including ad valorem tax for current fiscal year of County Commissioners, city and town governing bodies, and boards of education of school districts.
68 OS 3002
One   
In newspaper published in such political subdivision; if no such newspaper then LCN
   
Prior to or within five days of filing deadline as follows: counties on or before August 17; incorporated towns by August 22; cities by August 27; and school districts by October 1 — or within five days after filing with county excise board by above dates
6.
Publication of estimate of needs by County Excise Board when estimate submitted improperly or inadequately by political subdivisions.
68 OS 3007
One in weekly — two consecutive issues of daily newspaper.   
LCN   
As soon as possible
7.
Notice of time and place for hearings by County Excise Board where taxpayers may appear and be heard for or against statements of estimated needs as certified by political subdivisions.
68 OS 3013
One   
LCN   
As determined by County Excise Board at its first annual meeting
8.
Notice of request for supplemental appropriations by political subdivisions.
68 OS 3021
At least one   
LCN   
At least three days prior to date Excise Board considers request
9.
Publication by County Clerk that budgets and levies of political subdivisions are on file in his office for the inspection of any citizen.
68 OS 3022
One   
LCN   
Immediately after copy of budgets and levies received by County Clerk
10.
Notice of illegality of any levy by political subdivision and that refund will be made of excess tax collected.
68 OS 3030
One   
LCN   
Within 30 days from final determination of the illegality of all levies
11.
Publication by County Treasurer of names and addresses of persons owing delinquent personal property taxes stating amount due and if not paid within 30 days from date of publication shall be certified to County Clerk as tax lien.
68 OS 3102
One   
LCN   
Within 60 days after April 1, and at least 30 days prior to docketing of personal tax lien
12.
Notice of sale of real property for delinquent taxes and special assessments by County Treasurer.
68 OS 3106
Once each week for two consecutive weeks   
LCN in the county to be designated by the County Treasurer   
Prior to the third Friday in September preceding the sale
13.
Notice of resale of real estate that was purchased by the county at delinquent tax sale and unredeemed for two years from date of sale.
68 OS 3127
Once a week for four consecutive weeks   
LCN to be designated by the County Treasurer   
Preceding such sale
14.
Sale of property acquired by the county under provisions of the resale tax laws.
68 OS 3135
Once a week for three consecutive weeks   
LCN   
Preceding the sale