Oklahoma Code § 82-277.8

Title 82. Waters And Water Rights: Collection of assessments and delinquent assessments -
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Reports.

A.  If the county treasurer of each county in which lands of the
district are located collects any assessments and delinquent
assessments, the county treasurer shall make monthly reports of the
sums collected.  On the first day of each month, the county
treasurer shall issue a warrant payable to the district for all sums
collected.  The county treasurer shall make a report to the
district, immediately after October 31 of each year, of the total
sums collected and of the assessments not collected for the
preceding year.
B.  If the board collects assessments and delinquent
assessments, the board shall make monthly reports of the sums
collected.  The board shall make a report to the district, at the
annual meeting of the electors, of the total sums collected and of
the assessments not collected for the preceding year.

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