{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3106","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3106","heading":"Notice of delinquent taxes and special assessments","body":"A. Except for periods governed by the provisions of subsection\n\nC of Section 3148 of this title, the county treasurer, according to\n\nthe law, shall give notice of delinquent taxes and special\n\nassessments by publication once a week for two (2) consecutive weeks\n\nat any time after April 1, but prior to the end of September\n\nfollowing the year the taxes were first due and payable, in some\n\nnewspaper in the county to be designated by the county treasurer.\n\nSuch notice shall contain a notification that all lands on which the\n\ntaxes are delinquent and remain due and unpaid will be sold in\n\naccordance with Section 3105 of this title, a list of the lands to\n\nbe sold, the name or names of the last record owner or owners as of\n\nthe preceding December 31 or later as reflected by the records in\n\nthe office of the county assessor, which records shall be updated\n\nbased on real property conveyed after October 1 each year and the\n\namount of taxes due and delinquent. If the sale involves property\n\nupon which is located a manufactured home the notice shall contain\n\nthe following language: \"The sale hereby advertised involves a\n\nmanufactured home which may be subject to the right of a secured\n\nparty to repossess. A holder of a perfected security interest in\n\nsuch manufactured home may be able to pay ad valorem taxes based\n\nupon the value of the manufactured home apart from the value of real\n\nproperty.\" In addition to said published notice, the county\n\ntreasurer shall give notice by mailing to the record owner of said\n\nreal property as of the preceding December 31 or later as reflected\n\nby the records in the office of the county assessor, which records\n\nshall be updated based on real property conveyed after October 1\n\neach year, a notice stating the amount of delinquent taxes owed and\n\ninforming the owner that the subject real property will be sold as\n\nprovided for in Section 3105 of this title if the delinquent taxes\n\nare not paid and showing the legal description of the property of\n\nthe owner being sold. Failure to receive said notice shall not\n\ninvalidate said sale. The county treasurer shall charge and collect\n\nin cash, cashier's check or money order, in addition to the taxes,\n\ninterest and penalty, the publication fees as provided by the\n\nprovisions of Section 121 of Title 28 of the Oklahoma Statutes, and\n\nFive Dollars ($5.00) plus postage for mailing the notice, which\n\nshall be paid into the county treasury or whatever fund the\n\npublication and mailing fee expenses came from, and the county shall\n\npay the cost of the publication of such notice. But in no case\n\nshall the county be liable for more than the amount charged to the\n\ndelinquent lands for advertising and the cost of mailing.\n\nB. If personal property taxes become delinquent on a\n\nmanufactured home which is located on property not owned by the\n\nowner of the manufactured home and the county treasurer provides\n\nnotice pursuant to Sections 3102 and 3103 of this title, such notice\n\nshall also be sent to the last-known address of the owner of the\n\nreal property on which the manufactured home is located.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"dcfbe7b1314deb4442767a450e65728a7372b1473e1ef2018d2391dd71983739","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3105.1","next":"us-ok/okla.-stat.-tit.-68-68-3106.1"},"notice":"GroundRules: Original legal text. Not legal advice."}