Opinion No. 70-262 (1970) Ag
Oklahoma Attorney General Reports
1Opinion of the Court
DELINQUENT PERSONAL TAXES — AUTHORITY OF COUNTY OFFICERS (1) The Legislature having made it the duty of county treasurers in O.S.L. 1970, ch. 299, 4, to issue tax warrants for the collection of delinquent personal taxes, county treasurers are now authorized to issue warrants for the collection of personal taxes that were delinquent prior to April 28, 1970. (2) County offices have only such authority as is granted them by the Legislature. Since there is now no specific statutory authority for sheriffs to levy and make due return of warrants for the collection of delinquent personal taxes,…
2Cases cited11 opinions
- City of Sapulpa v. LandSupreme Court of Oklahoma · 1924
- Herndon v. AndersonSupreme Court of Oklahoma · 1933
- United States v. HOME FEDERAL SAVINGS & LOAN ASS'N OF TULSASupreme Court of Oklahoma · 1966
- McKeesport Borough v. FidlerSupreme Court of Pennsylvania · 1892
- In Re Skelton Lead & Zinc Co.'s Gross Production Tax for 1919Supreme Court of Oklahoma · 1921
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