Okla. Stat. tit. 64, § 64-1044: Record for taxation - Tax sales

The Commissioners of the Land Office shall, as soon as possible,

after the sale of lands, transmit to the clerk of each county in

which any lands mentioned in this article have been sold, a detailed

description of each parcel of the land so sold and the names of the

purchaser, and the clerk shall extend the same upon the tax rolls

for the purpose of taxation, and the same shall thereupon become

subject to taxation the same as other lands and the taxes assessed

thereon collected and enforced in like manner as against other

lands: Provided, however, that the purchaser, at a tax sale of any

such lands sold for delinquent taxes shall acquire, by virtue of

such purchase only such rights and interest as belong to the holder

and owner of the certificate of sale issued by the Commissioners of

the Land Office under the provisions of this article and the right

to be substituted in the place of the holder and owner of such

certificate of sale as the assignee thereof; and upon a production

to the proper officer of a tax certificate given upon such tax sale,

in case such lands have been redeemed, such tax purchaser shall have

the right to make any payment of principal or interest then in

default upon such certificate of sale as the assignee thereof. But

no tax deed shall be issued upon any tax certificate procured under

the provisions of this article, while legal title of said lands

remains in the State of Oklahoma.

R.L. 1910, § 7148. Renumbered from § 185 of this title by Laws

2010, c. 41, § 96, emerg. eff. April 2, 2010.