Okla. Stat. tit. 68, § 68-3148: Officials - Failure to perform duties – Postponement

during a Catastrophic Health Emergency.

A. Any county official charged with any duty in connection with

the holding of delinquent tax sales and tax resales who fails to

perform such duty, shall be guilty of malfeasance in office and upon

conviction thereof shall be removed from office. In addition, any

official who fails to perform such duty shall forfeit all salary or

compensation for his or her services for a period of three (3)

months after such failure might, with due diligence, have been

discovered; and any official who approves, or votes to approve, a

claim for salary or compensation, or issues, registers or pays a

warrant for salary or compensation, in violation of the foregoing,

shall be liable upon his or her official bond for the payment of

such salary or compensation.

B. The provisions of this section relate to the duty of the

board of county commissioners and the county excise board to provide

funds for preparing and advertising delinquent tax sales and tax

resales, and to the duty of the county treasurer to prepare,

advertise and hold such delinquent tax sales and tax resales.

However, no county official shall be held responsible for failure to

hold a tax resale when prevented from doing so by prior failure to

hold a delinquent tax sale, or for failure to provide more than a

substantial portion of the funds necessary to pay the cost of

advertising a tax resale.

C. In the event the Governor declares a Catastrophic Health

Emergency pursuant to the Catastrophic Health Emergency Powers Act,

the board of county commissioners, upon the written request of the

county treasurer, shall postpone delinquent tax sales and related

delinquent tax notices and publications. The county treasurer shall

designate the period of postponement up to but not more than one (1)

year. Upon postponement action by the board of county

commissioners, the county treasurer shall advertise the details of

the postponement in the same manner as other delinquent tax legal

publications once per week for four (4) consecutive weeks.