Oklahoma Code § 68-3020

Title 68. Revenue And Taxation: Temporary appropriations
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A.  The excise boards of the various counties in the state may
convene at any time after the beginning of any fiscal year, upon
call of the chairman of the board, for the purpose of approving
temporary appropriations for the counties, cities, school districts
and other municipal subdivisions of the state.  Whenever the
governing board of any such county, city, school district or other
municipal subdivision of the state shall present to the excise board
of such county or of the county in which any such city, school
district or other municipal subdivision is located in whole or in
part, a verified application showing that the needs of such county,
city, school district or other municipal subdivision so require,
such excise board may make temporary appropriations for lawful
current expenses of such county, city, school district or other
municipal subdivision.
B.  Warrants or checks may be drawn against such temporary
appropriations pending action by the excise board upon the annual
estimate of needs and budget of such county, city, school district
or other municipal subdivision for such fiscal year.  The amount
which may be appropriated by such temporary appropriations shall in
no event exceed the entire amount which the governing board, making
the application, estimates will be available for the entire fiscal
year for each purpose for which a temporary appropriation is
requested; provided, however, the limitation on appropriations and
any requirement for request or approval of temporary appropriations
shall not apply to any city or town if the revenue from the ad
valorem tax to the municipal general fund amounted to less than five
percent (5%) of the total revenues accruing to the municipal general
fund during the prior fiscal year.  Such cities and towns may pay
for lawful current expenditures pursuant to the estimate of needs as
filed by the city or town and pending final action of the excise
board.
C.  Any such temporary appropriations so approved by the excise
board of any county shall, when the annual budget for such county,
city, school district or other municipal subdivision is finally
approved, be merged in the annual appropriations for the same
purposes and any warrant which has been, in the meantime, drawn
against such temporary appropriations shall be charged against the
final approved annual appropriations of such county, city, school
district or other municipal subdivision for the said current fiscal
year.

Added by Laws 1965, c. 501, § 2.  Amended by Laws 1977, c. 60, § 1,
eff. Oct. 1, 1977; Laws 1980, c. 226, § 6, emerg. eff. May 27, 1980;
Laws 1983, c. 36, § 1, eff. Nov. 1, 1983; Laws 1988, c. 90, § 13,
operative July 1, 1988.  Renumbered from § 24100 of this title by
Laws 1988, c. 162, § 163, eff. Jan. 1, 1992.  Amended by Laws 1991,
c. 236, § 5, eff. Sept. 1, 1991; Laws 2004, c. 361, § 17, eff. July
1, 2004.

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