{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3130","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3130","heading":"Monies received at resale deemed collections of tax -","body":"Credit and apportionment.\n\nMonies received by the county treasurer at resale from\n\nindividual purchasers, not redemptioners, shall nevertheless be\n\ndeemed to be collections of tax, and if no redemption be had before\n\nissuance and delivery of a deed therefor, the tax monies so\n\ncollected, not including excess proceeds to be held for the owner\n\nthereof, shall be credited and apportioned as such taxes would have\n\nbeen apportioned had they been paid in the proper time and manner,\n\nand the monies so collected representing penalties on ad valorem\n\ntax, listing fees and publication costs shall be credited to the\n\n\"resale property fund\" of such county as hereinafter provided. In\n\ninstances where vacant lots are offered for sale for both ad valorem\n\ntaxes and special improvement taxes, but are sold for less than the\n\ntotal sum due, the county treasurer shall, after deducting the\n\nlisting fees and publication costs, apportion the proceeds of such\n\nsale ratably between the ad valorem and special improvement tax\n\naccounts in the same ratio such proceeds bear to the total tax\n\npublished as due for such resale.","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":"61ac14a03b4b34d07e7e13f8b5cc716bf2ebed56a6ab58931538b18d95fd7240","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-313","next":"us-ok/okla.-stat.-tit.-68-68-3131"},"notice":"GroundRules: Original legal text. Not legal advice."}