Oklahoma Code § 19-251

Title 19. Counties And County Officers: Accounts with county treasurer
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The county clerk in keeping the accounts of his county with the
county treasurer, shall charge the county treasurer as follows:
With the amount of taxes levied and assessed by the state and
county, and each city, town, township, school district, or any other
special tax levied for any purpose in his county in each year, and
the same shall be kept in separate accounts; with the amount of any
sinking funds in separate accounts, with the amount of money and
with the amount of state, county, township, school, road, and city

warrants, or orders, or other evidences of indebtedness which the
county treasurer may be authorized by law to receive from his
predecessor in office; with the amount of taxes on each tax roll
made out, and delivered to him during his term of office; with the
amount of the additional assessments made after the tax roll is made
out and delivered to the county treasurer; with the amount of
penalty added to the taxes after the first day of February of each
year; with the amount of redemption money on land and town lots sold
to the county for delinquent taxes when the same are redeemed; with
the amount of the state school fund received from the State
Treasurer; with the amount received from the sale of property
belonging to the county; with the amount received from the sales of
estrays; with the amount received as fines and forfeitures; with the
amount received from groceries or other licenses.  And upon
presentation of proper vouchers, he shall credit him as follows:
With the amount of all county, city, town, township, school district
or other tax, which has been paid over to the proper authority and
receipted for; with the amount of county orders received by the
county treasurers and returned to the county board and canceled;
with the amount paid to the State Treasurer, and township trustees,
city treasurers, or other officers entitled by law to receive the
same; with the amount of delinquent taxes and the penalty thereon;
on lands and town lots bid off for the county, which said taxes have
been transferred from the tax roll to the book of tax sales; with
the amount of double or erroneous assessments of property, except
the assessments on lands and town lots which have been sold or
entered on the book of tax sales for delinquent taxes; with the
amount of percentage fees allowed by law to the county treasurer for
collecting taxes; with the amount of money and the amount of
warrants or orders, or other evidence of indebtedness, which the
county treasurer is allowed by law to receive for taxes or which he
pays over to his successor in office; with the amount of taxes
uncollected on the tax roll delivered over to his successor in
office.

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