{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3131","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3131","heading":"Filing of resale return with county clerk - Issuance of","body":"deed - Payment of sale expenses - Remaining funds, disposition.\n\nA. Within thirty (30) days after resale of property, the county\n\ntreasurer shall file in the office of the county clerk a return, and\n\nretain a copy thereof in the county treasurer's office, which shall\n\nshow or include, as appropriate:\n\n1. Each tract or parcel of real estate so sold;\n\n2. The date upon which it was resold;\n\n3. The name of the purchaser;\n\n4. The price paid therefor;\n\n5. A copy of the notice of such resale with an affidavit of its\n\npublication or posting; and\n\n6. The complete minutes of sale, and that the same was\n\nadjourned from day to day until the sale was completed.\n\nSuch notice and return shall be presumptive evidence of the\n\nregularity, legality and validity of all the official acts leading\n\nup to and constituting such resale. Within such thirty (30) days,\n\nthe county treasurer shall execute, acknowledge and deliver to the\n\npurchaser or the purchaser's assigns, or to the board of county\n\ncommissioners where such property has been bid off in the name of\n\nthe county, a deed conveying the real estate thus resold. The\n\nissuance of such deed shall effect the cancellation and setting\n\naside of all delinquent taxes, assessments, penalties and costs\n\npreviously assessed or existing against the real estate, and of all\n\noutstanding individual and county tax sale certificates, and shall\n\nvest in the grantee an absolute and perfect title in fee simple to\n\nthe real estate, subject to all claims which the state may have had\n\non the real estate for taxes or other liens or encumbrances;\n\nprovided, that all such claims which the state, municipality or both\n\nthe state and the municipality may have had on the real estate for\n\ntaxes or other liens or encumbrances shall be canceled and\n\nextinguished with respect to any deed conveying title to the board\n\nof county commissioners where such property was bid off in the name\n\nof the county. Twelve (12) months after the deed shall have been\n\nfiled for record in the county clerk's office, no action shall be\n\ncommenced to avoid or set aside the deed. Provided, that persons\n\nunder legal disability shall have one (1) year after removal of such\n\ndisability within which to redeem the real estate.\n\nB. Any number of lots or tracts of land may be included in one\n\ndeed, for which deed the county treasurer shall collect from the\n\npurchaser the fees provided for in Section 43 of Title 28 of the\n\nOklahoma Statutes. The county treasurer shall also charge and\n\ncollect from the purchaser at such sale an amount in addition to the\n\nbid placed on such real estate, sufficient to pay all expenses\n\nincurred by the county in preparing, listing and advertising the lot\n\nor tract purchased by such bidder, which sums shall be credited and\n\npaid into the resale property fund hereinafter provided, to be used\n\nto defray to that extent the costs of resale.\n\nC. When any tract or lot of land sells for more than the taxes,\n\npenalties, interest and cost due thereon, the county treasurer shall\n\nnotify the Oklahoma Tax Commission within thirty (30) days after the\n\nresale, and shall include in such notification all information\n\nnecessary for the Oklahoma Tax Commission to determine whether a tax\n\nlien exists on the subject property.\n\nD. Within sixty (60) days of receipt of the notification\n\ndescribed in subsection C of this section, the Oklahoma Tax\n\nCommission shall provide notice to the county treasurer of any\n\noutstanding tax liabilities, including tax, penalty and interest,\n\nattached to each tract or lot of land, regardless of whether a tax\n\nwarrant has been filed. Upon timely notice of a liability from the\n\nOklahoma Tax Commission, the county treasurer shall remit to the Tax\n\nCommission the amount of the outstanding tax liabilities or the\n\nexcess proceeds, whichever is less. Any remaining proceeds shall be\n\nheld in the separate fund for the record owner of such land, as\nached to each tract or lot of land, regardless of whether a tax\n\nwarrant has been filed. Upon timely notice of a liability from the\n\nOklahoma Tax Commission, the county treasurer shall remit to the Tax\n\nCommission the amount of the outstanding tax liabilities or the\n\nexcess proceeds, whichever is less. Any remaining proceeds shall be\n\nheld in the separate fund for the record owner of such land, as\n\nshown by the county records as of the date the county resale begins,\n\nto be withdrawn any time within one (1) year. No assignment of this\n\nright to excess proceeds shall be valid which occurs on or after the\n\ndate on which the county resale began. At the end of one (1) year,\n\nif such money has not been withdrawn or collected from the county,\n\nit shall be credited to the county resale property fund.","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":"a1e76044d58631388cfd19a2f303929580cb499f709deaa178d1f7cf126e84b7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3130","next":"us-ok/okla.-stat.-tit.-68-68-3132"},"notice":"GroundRules: Original legal text. Not legal advice."}