{"data":{"id":"us-ok/okla.-stat.-tit.-64-64-1044","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 64, § 64-1044","heading":"Record for taxation - Tax sales","body":"The Commissioners of the Land Office shall, as soon as possible,\n\nafter the sale of lands, transmit to the clerk of each county in\n\nwhich any lands mentioned in this article have been sold, a detailed\n\ndescription of each parcel of the land so sold and the names of the\n\npurchaser, and the clerk shall extend the same upon the tax rolls\n\nfor the purpose of taxation, and the same shall thereupon become\n\nsubject to taxation the same as other lands and the taxes assessed\n\nthereon collected and enforced in like manner as against other\n\nlands: Provided, however, that the purchaser, at a tax sale of any\n\nsuch lands sold for delinquent taxes shall acquire, by virtue of\n\nsuch purchase only such rights and interest as belong to the holder\n\nand owner of the certificate of sale issued by the Commissioners of\n\nthe Land Office under the provisions of this article and the right\n\nto be substituted in the place of the holder and owner of such\n\ncertificate of sale as the assignee thereof; and upon a production\n\nto the proper officer of a tax certificate given upon such tax sale,\n\nin case such lands have been redeemed, such tax purchaser shall have\n\nthe right to make any payment of principal or interest then in\n\ndefault upon such certificate of sale as the assignee thereof. But\n\nno tax deed shall be issued upon any tax certificate procured under\n\nthe provisions of this article, while legal title of said lands\n\nremains in the State of Oklahoma.\n\nR.L. 1910, § 7148. Renumbered from § 185 of this title by Laws\n\n2010, c. 41, § 96, emerg. eff. April 2, 2010.","path":["OK Code","Title 64"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os64.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"6d874ff88549ecb6db31654168b6baee0d2788b37fd06bfe140639bc4a0c8847","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-64-64-1043","next":"us-ok/okla.-stat.-tit.-64-64-1045"},"notice":"GroundRules: Original legal text. Not legal advice."}