Okla. Stat. tit. 68, § 68-3130: Monies received at resale deemed collections of tax -

Credit and apportionment.

Monies received by the county treasurer at resale from

individual purchasers, not redemptioners, shall nevertheless be

deemed to be collections of tax, and if no redemption be had before

issuance and delivery of a deed therefor, the tax monies so

collected, not including excess proceeds to be held for the owner

thereof, shall be credited and apportioned as such taxes would have

been apportioned had they been paid in the proper time and manner,

and the monies so collected representing penalties on ad valorem

tax, listing fees and publication costs shall be credited to the

"resale property fund" of such county as hereinafter provided. In

instances where vacant lots are offered for sale for both ad valorem

taxes and special improvement taxes, but are sold for less than the

total sum due, the county treasurer shall, after deducting the

listing fees and publication costs, apportion the proceeds of such

sale ratably between the ad valorem and special improvement tax

accounts in the same ratio such proceeds bear to the total tax

published as due for such resale.