Section 181. Section 182. CHAPTER IX. MUNICIPAL LEVIES. Limit of municipal levies. Auditor to transmit state rate to county clerk. Section 183. Acts in conflict repealed. Section 188. Section 189. Section 190. Section 191. Tax roll. Thirty per cent. sufficient in school district. Canvass of returns. Section 192. Roll delivered to treasurer. Section 193. Duties of clerk and treasurer. Section 181. Limit of Municipal Levies. (Section 7376, Revised Laws of Oklahoma 1910.) (277) Except as otherwise provided in this article, the total levy for current expenses of each county, city, town, township or school district shall not exceed in any one year the following: County levy, not more than five mills: Provided, that any county may levy not exceeding one mill additional in aid of the common schools of the county, and in any county where a county high school is located, an additional levy of not more than one mill may be made for the county high school: Provided, further, that where the assessed valuation of any county is less than four million dollars, the county levy shall not exceed six mills. City levy, not more than seven mills. Incorporated town levy, not more than five mills. School district levy, for the support of common schools, not more than five mills. History. L. 1910, p. 109. (See Secs. 9 and 10, Art. 10, Const.) St. Louis & S. F. Ry. Co. v. Thompson, 35 Okla. 138, 128 Pac. 685; St. Louis & S. F. Ry. Co. v. Lindsey, 42 Okla. 198, 140 Pac. 1153; M., K. & T. Ry. Co. v. Walker, 154 Pac. 343; Lusk v. Emenhiser, 158 Pac. 915; Board of Directors of School District No. 27 v. Board of Excise of Oklahoma, 31 Okla. 553, 122 Pac. 520; Linthicum v. School District No. 4, 149 Pac. 898. Additional Levy. (278) That Section 1, Chapter 195, Sessions Laws 1913, be amended to read as follows: That Section 7376 of the Revised Laws of Oklahoma, 1910, be and the same is hereby amended to read as follows: "Section 7376. In all counties, the total levy for current expenses of each county, city, town, township or school district shall not exceed in any one year the following: "County levy not more than four mills, provided that any county may levy not exceeding one mill additional in aid of the common schools of the county, and provided, that where the assessed valuation of any county is less than $5,000,000.00, the county levy shall not exceed seven mills for current expenses, and one mill in aid of the common schools of the county; provided further, that where the assessed valuation of any county is less than $13,500,000.00, and not less than $5,000,000.00, the county levy shall not exceed six mills for current expenses and one mill additional in aid of the common schools of the county; city levy not more than six mills; incorporated town levy not more than four mills; township levy not more than one and one-half mills; school district levy for the support of common schools, not more than five mills: Provided, that the words 'current expenses' as used in this section shall not include an annual sinking fund to pay the bonded indebtedness of such county, city, town, township or school district at its maturity, or the interest falling due on its outstanding bonded indebtedness, indebtedness, or any judgment against such county, city, town, township or school district: Provided, the county excise board in each county in this State is hereby authorized to levy in addition to the levies provided for herein, not to exceed one mill for tick eradication in such county: Provided, that this act shall be construed (not) to repeal or modify the provision of Section 5, Chapter 30 of the Session Laws 1916, authorizing additional levies of taxes for county road and bridge purposes.' History. Session Laws 1917, Chap. 262, Sec. 1, p. 477. Tax Rate-Levy for School Purposes. (279) The annual rate of levy of five (5) mills for school purposes may be increased by any school district by an amount not to exceed ten (10) mills on the dollar valuation on condition that a majority of the taxpaying voters thereof voting thereon shall vote for such additional levy, and by their majority vote approve an estimate to be submitted to the county excise board. The election so held for such purpose shall be by yea and nay vote, and the additional levy, so made, shall be certified to the county excise board along with said estimate. The excise board shall have no power or authority to reduce the levy, so voted and made at the school district meeting, neither shall the said board have the authority to reduce the estimate, unless the rate of levy so voted shall be insufficient to raise the amount thereof, in which case the board shall reduce and adjust the items of the estimate to an amount within the limits of the levy. History. Session Laws 1917, Chap. 226, Sec. 3, p. 411; effective July 1, 1917. Counties-Taxation-Levy Authorized to Cover Treasurer's Shortage. (280) Whenever in any county in this State, having a population of over 18,820 and less than 18,840, according to the federal census of 1910, a deficit or shortage of any of the funds in the custody of the county treasurer shall exist by reason of the defalcation or embezzlement in the county treasurer's office and where the county has been unable to recover the money so embezzled or defrauded, or has been unable by reason of the statute of limitation or otherwise, to recover from the bondsmen of such defaulting officer, it shall be the duty of the county commissioners of such county to levy an annual special tax not to exceed one-fourth of one mill on the assessed valuation of such county, to be levied and collected in the same manner as other taxes; the funds derived from such special tax to be credited each year as collected to the overdraft due to such defalcation until same shall be entirely replaced. History. Session Laws 1913, Chap. 122, Sec. 3, p. 234. Taxation for Separate Schools. (281) In all counties where county separate schools for white and colored children are maintained, the county excise board shall annually levy a tax on all taxable property in their respective counties sufficient to maintain such separate schools, as hereinafter provided. Upon an estimate made by the county commissioners, said taxes shall be estimated, published, levied and collected, in the same manner as other taxes for county purposes, and in school districts where such separate schools are maintained, no white child shall attend a colored school or a colored child attend a white school. History. Session Laws 1913, Chap. 219, Art. 15, Sec. 8, p. 573. Firemen's Relief Pension Fund-Tax. (282) There is hereby appropriated and set aside for the use and benefit of said firemen's relief and pension fund, one-half of the annual tax of two per centum on all premiums collected by foreign fire insurance companies in this State, after all cancellations and dividends. to policy holders are deducted as provided for by Section 22, Article 1, Chapter 21, Session Laws 1909, and the insurance commissioner is hereby directed and it shall be his duty to embody in his annual statement blank a blank form, with the names of the cities and towns thereon entitled to share in said tax so paid by said foreign fire insurance companies, and he shall require the said companies to report, at the time of making the annual statements, the amount of premiums received by them during the year ending December 31 in each and all of the several cities and towns named in said blank, and thereafter and before the first day of April following, the insurance commissioner shall certify to the state auditor the name of the cities and towns which have organized fire departments, and the amount of premiums received by said companies in each of the said cities and towns, and the amount of tax paid in such year by said companies upon such premiums. History. Session Laws 1913, Chap. 244, Sec. 12, p. 678. Levy to Cover Sinking Fund. (Section 6771, Revised Laws of Oklahoma 1910.) (283) It shall be the duty of the officers of each municipal corporation in the State of Oklahoma by law authorized to levy taxes to make a levy each year for a sinking fund, which shall, with the money already in such fund, be sufficient to pay all the bonded indebtedness of such municipality coming due during the following year; one year's interest on all outstanding bonds of such municipality, with an allowance of twenty-five per cent for delinquent taxes added; and an additional sum equal to one-third of the original amount of all outstanding judgments against the municipality, when one-third or more of such judgment remains due and unpaid, and in case less than one-third of such judgment remains due, then the levy shall cover the entire amount of such judgment yet remaining unpaid. History. L. 1897, p. 257. City of Shawnee v. City of Tecumseh, 150 Pac. 890; Board of Com'rs Custer County v. City of Clinton, 154 Pac. 513. Home for Children-Levy of Tax -Certain Counties. (284) In all counties in this State having a population of not less than twenty-four thousand eight hundred, nor more than twenty-five thousand one hundred, according to the last federal census hereafter taken, the county commissioners of each county, if they deem it necessary, may levy a tax not to exceed one-half mill upon all the taxable property of such county for the purpose of buying a suitable building site and erection, of a building for the maintenance of all neglected and dependent children. Said home shall not be located further than three-fourths of a mile from the school house at the county seat in said county, or if such site cannot be secured at the county seat, then not more than three-fourths of a mile from some other suitable public school in said county. Nothing contained herein shall prevent the use of the insane fund or so much thereof as |