Oklahoma Code § 19-901.19

Title 19. Counties And County Officers: Levy of assessments
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A.  Each year the board shall levy an assessment sufficient to
raise the annual interest on the outstanding bonds or other
evidences of indebtedness, and, in addition thereto, an amount equal
to the amount of the bonds to be retired in said year or the
installment of principal to be amortized during said year.
B.  1.  Except as otherwise provided by this subsection, the
board shall also levy an annual assessment sufficient to care for
the cost of operation of the district and the maintenance of the
fire department and its equipment, and for payment of salaries of
the officers and employees of the district, provided, that no such
annual assessment for operation, maintenance, and salaries shall
exceed seven (7) mills on the dollar of assessed value of the
property in the district.
2.  The board may levy an assessment over seven (7) mills but
not to exceed ten (10) mills upon approval for such at an election
held at such time and in such manner as provided by Section 901.5 of
this title for election of board members.
3.  If a county approves an exemption of household goods of the
heads of families and livestock employed in support of the family
pursuant to the provisions of subsection (b) of Section 6 of Article
X of the Oklahoma Constitution, the millage rate of any levy
authorized by this section for the property located in a fire
protection district which is in such county shall be adjusted by the
millage adjustment factor set forth in subsection (b) of Section 8A
of Article X of the Oklahoma Constitution.
C.  All assessments levied under the authority of Sections 901.1
through 901.50 of this title, shall be a lien against the tract of
land on which they have been levied, until paid, and said lien shall
be coequal with the lien of ad valorem and other taxes, including
special assessments, and prior and superior to all other liens.
Added by Laws 1949, p. 158, § 19.  Amended by Laws 1951, p. 47, § 2;
Laws 1979, c. 168, § 3, emerg. eff. May 15, 1979; Laws 1988, c. 162,
§ 157, eff. Nov. 1, 1988; Laws 1989, c. 222, § 1, operative July 1,
1989; Laws 1997, c. 221, § 3, eff. Nov. 1, 1997; Laws 1998, c. 358,
§ 1, emerg. eff. June 8, 1998.

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