2018 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-2947.2. Apportionment of County Government Education-Technical Revolving Fund.
A. For the fiscal year ending June 30, 2020, and for each fiscal year thereafter, ten percent (10%) deposited to the County Government Education-Technical Revolving Fund in any fiscal year shall be distributed by the Oklahoma Tax Commission monthly to the Oklahoma Cooperative Extension Service for duties imposed on the Extension Service pursuant to Sections 130.1 through 130.7 and Section 1500 of Title 19 of the Oklahoma Statutes and Section 3006 of Title 68 of the Oklahoma Statutes.
B. For the fiscal year ending June 30, 2020, and for each fiscal year thereafter, eighty-eight and five-tenths percent (88.5%) deposited to the County Government Education-Technical Revolving Fund in any fiscal year shall be distributed by the Oklahoma Tax Commission monthly to the Oklahoma State University Center for Local Government Technology for duties imposed pursuant to Sections 2816 and 2862 of Title 68 of the Oklahoma Statutes related to any training, support, professional development, and additional software necessary for county assessors, treasurers and boards of equalization, and the acquisition and administration of a computer-assisted mass appraisal software system for county governments; provided, the Oklahoma State University Center for Local Government Technology may delay the acquisition of such software until such time as sufficient funds are available.
C. After the computer-assisted mass appraisal software acquisition is complete and associated costs are paid, any county which elects not to participate in the Oklahoma State University Center for Local Government Technology's computer-assisted mass appraisal software system may apply to the Center for Local Government Technology for a refund up to ten percent (10%) of such county's deposit to the revolving fund annually; provided, if available funds are insufficient for a ten-percent rebate, the percentage shall be adjusted so that rebates may be paid.
Added by Laws 2018, c. 260, § 6, eff. July 1, 2019.
