{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3137","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3137","heading":"Resale property fund","body":"A. All penalties, interest and forfeitures which may accrue on\n\ndelinquent ad valorem taxes, whether real or personal, tangible or\n\nintangible, on any properties, persons, firms or corporations within\n\nany county, city, town or school district within a county; the\n\nproceeds of sale of property acquired by the county at resale, the\n\nproceeds of leases, rentals and other royalties arising from the\n\nmanagement, control and operation by the county commissioners of\n\nproperty acquired by the county at resale, when collected shall be\n\ncredited to and accounted for in a special cash fund to be styled\n\nthe \"resale property fund\" of such county, except the proceeds of\n\nsale of such property located in any special improvement district\n\nand by the resale of which any special improvement taxes were\n\ncanceled, in which event the proceeds of sale thereof after having\n\nbeen acquired by the county shall be divided ratably between the\n\nresale property fund and the special improvement-tax account\n\n(paving, etc.) of the special improvement district in which such\n\nproperty is located, in the same ratio as the ad valorem tax bears\n\nto the special improvement taxes in the total amount of such taxes\n\npublished as due at the time of the resale whereby the county\n\nacquired title to such property. That portion so accruing to such\n\nspecial improvement-tax account shall, in keeping with the statutes\n\nrelating thereto, be applied to the fund provided for retirement of\n\nbonds and interest coupons of such improvement district.\n\nB. The resale property fund herein created for each county is\n\nhereby declared to be a continuous fund, not subject to fiscal year\n\nlimitations, and is hereby dedicated, insofar as may be necessary,\n\nto the enforcement of the tax laws of the state, and is authorized\n\nto be expended for the following purposes:\n\n1. For the purchase of necessary records, printing, supplies\n\nand equipment, and the employment of necessary clerical personnel,\n\neither on whole or part-time basis, in connection with delinquent\n\npersonal tax lists and personal tax warrants, delinquent real estate\n\ntax lists and lists of unredeemed delinquent real estate subject to\n\ntax sale or resale, such costs to be limited to those incurred by\n\nthe county treasurer;\n\n2. For payment of the cost of advertising or publication, or\n\nposting if publication cannot be had, of any such lists;\n\n3. For the reimbursement of the purchaser at resale or at\n\ncommissioners' sale of any lot, tract, or parcel of real estate,\n\nsold at resale, against which no tax was due, or where the inclusion\n\nof such lot, tract, or parcel in the publication and offer for\n\nresale has been held invalid by a court of competent jurisdiction,\n\nor where the title thereto is vested in the Commissioners of the\n\nLand Office of the State of Oklahoma, or where such Commissioners of\n\nthe Land Office have instituted or successfully terminated mortgage\n\nforeclosure proceedings in relation thereto prior to issuance of\n\neither a resale tax deed or a county commissioners' deed, or where\n\nsuch tract or parcel was nontaxable at the time of the assessment\n\nthereof for taxes, or where the sale thereof to such purchaser was\n\nillegal for any other reason; and such purchaser has no adequate\n\nrecourse against the property thus sold; such reimbursement shall be\n\nmade in the order of the claims filed with the county treasurer\n\ntherefore, when properly supported by evidence satisfactory to said\n\ntreasurer that the claimant is entitled to reimbursement hereunder.\n\nProvided, however, that no claim for refund not filed, as herein\n\nprovided, within a period of three (3) years from the date of such\n\nsale shall be allowed or paid from said fund;\n\n4. For all rebates allowed under authority of statute by the\n\nboard of county commissioners or the tax roll correction board of\n\nthe county upon taxes found to have been illegally or erroneously\neimbursement hereunder.\n\nProvided, however, that no claim for refund not filed, as herein\n\nprovided, within a period of three (3) years from the date of such\n\nsale shall be allowed or paid from said fund;\n\n4. For all rebates allowed under authority of statute by the\n\nboard of county commissioners or the tax roll correction board of\n\nthe county upon taxes found to have been illegally or erroneously\n\ncollected, or on sale of certificate or issue of tax deed on lands\n\nor lots on which no tax was due or as to which the sale thereof is\n\nor was illegal for any reason. Provided, however, before the owner\n\nof such invalid deed may be reimbursed as aforesaid, he shall first\n\nbe required to divest himself of purported title by attaching a\n\nquitclaim deed or other disclaimer to his claim for refund, setting\n\nout the reason for invalidity of the tax deed. The same procedure\n\nfor refund shall apply whether the tax deed be from the county\n\ntreasurer or the chairman of the board of county commissioners. The\n\ndetermination of whether such property has been erroneously sold for\n\ntaxes to such purchaser, shall be made by the board of county\n\ncommissioners; and in event title under an invalid resale tax deed\n\nremains with the county commissioners, the board of county\n\ncommissioners so finding same invalid shall execute its resolution\n\nor order of disclaimer which shall be filed in the deed records of\n\nthe county clerk without fee. No fee shall be charged for recording\n\nany quitclaim deed or disclaimer from the purchaser under the\n\nprovisions of this section; and\n\n5. To pay general operating expenses for the county treasurer's\n\noffice.\n\nC. The expenditures so made shall be made only upon sworn\n\nitemized claims approved by the county treasurer and filed with the\n\ncounty clerk and paid by cash voucher drawn by the county clerk\n\npayable from said fund. Claims for cost of publication shall take\n\nprecedence over all other claims on said fund, otherwise said\n\napproved claims shall be paid in the order filed as funds accrue\n\nfrom sale of county property as hereinbefore provided. If any such\n\nclaim has not been paid within three (3) years, the same shall cease\n\nto be an obligation of the resale property fund of such county; but\n\nnothing in this article shall operate to prevent the payment for\n\nsuch services from an appropriation for such purpose in the general\n\nfund of the county in the manner and under the restrictions provided\n\nby law.\n\nD. Any residue of cash actually on hand in said fund at any\n\ntime, after providing for the expense of delinquent tax publication,\n\nand for the mandatory holding of sales and resales, made or about to\n\nbe made, the purchase of necessary records, printing and supplies\n\nand the payment of clerical hire, such expenditures, or reserve\n\ntherefor, to be limited to the necessary expenses incurred by virtue\n\nof the authorization herein granted, may be expended by the county\n\ncommissioners, without further appropriation, in the upkeep, repair\n\nand maintenance of unsold properties acquired by the county at\n\nresale, by the issuance of cash warrants on such fund in payment of\n\nsworn itemized claims therefor; limited in amount to the sum\n\ncertified to by the county treasurer as being actually on hand in\n\nexcess of the amount reserved for the purposes hereinbefore stated.\n\nE. On or before the 30th of June of each year the county\n\ntreasurer shall file a financial statement of the resale property\n\nfund with the county clerk for the approval of the board of county\n\ncommissioners, setting forth the necessary reserves for expenditures\n\neither made or anticipated, to cover:\n\n1. The cost of preparing and making delinquent tax\n\npublications, as hereinbefore set out;\n\n2. The purchase of necessary records, printing and supplies and\n\nthe payment of clerical hire, such reserves therefor, to be limited\nnty\n\ncommissioners, setting forth the necessary reserves for expenditures\n\neither made or anticipated, to cover:\n\n1. The cost of preparing and making delinquent tax\n\npublications, as hereinbefore set out;\n\n2. The purchase of necessary records, printing and supplies and\n\nthe payment of clerical hire, such reserves therefor, to be limited\n\nto the necessary expenses incurred by virtue of the authorization\n\nherein granted;\n\n3. To pay claims and encumbrances for the upkeep, repair and\n\nmaintenance of unsold properties;\n\n4. To pay all rebates allowed under authority of statute by the\n\nboard of county commissioners or the board of tax roll corrections\n\nupon taxes found to have been illegally or erroneously collected;\n\n5. To pay for tax sale certificates or issue of deeds on lands\n\nor lots on which no tax was due or as to which the sale thereof was\n\nillegal for any reason; and\n\n6. To pay general operating expenses for the county treasurer's\n\noffice.\n\nF. Any balance remaining on hand over and above the necessary\n\nreserves for the above mentioned items shall be apportioned\n\nforthwith by the county treasurer in the following manner:\n\n1. In each county having a net assessed valuation in excess of\n\nEight Million Dollars ($8,000,000.00):\n\na. one-third (1/3) of such surplus residue to such county\n\nto be applied first to the payment of delinquent\n\nwarrants of such county, thereafter to its current\n\ngeneral fund,\n\nb. one-third (1/3) to the cities and towns of such\n\ncounty, in the ratio that the last certified assessed\n\nvaluation of each bears to the total such assessed\n\nvaluation of all such cities and towns in such county,\n\nto be by each of them applied in the payment of any\n\ndelinquent warrants of such city or town, thereafter\n\nto its current general fund, and\n\nc. one-third (1/3) to the various school districts of the\n\ncounty on a scholastic enumeration basis, to be\n\napplied by each of them to the payment of any\n\ndelinquent warrants of such district and thereafter to\n\nits current general fund.\n\n2. In each county having a net assessed valuation of Eight\n\nMillion Dollars ($8,000,000.00) or less:\n\na. In the ratio that the county, city or town and school\n\ndistrict levy bears to the fifteen-mill levy as\n\nallocated by the county excise board.\n\nb. Such surplus to the cities and towns of such county in\n\nthe ratio that the last certified assessed valuation\n\nof each bears to the total assessed valuation of all\n\nsuch cities or towns in such county.\n\nc. Such surplus to the school districts of the county on\n\na scholastic enumeration basis.\n\nd. The amounts apportioned to each county, city or town\n\nand school district shall be applied by each of them\n\nto the payment of any delinquent warrants of such\n\nmunicipality and thereafter to its current general\n\nfund.\n\nG. Nothing in this section shall be construed to repeal, amend,\n\nalter or modify any of the provisions of Sections 2479 or 2480 of\n\nthis article, but shall be construed to be cumulative thereto.","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":"5b5f35e9b8cb6a06faf1d3c1c7d45de91ba5183dda7ffbb828f3b966b91a47b3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3136","next":"us-ok/okla.-stat.-tit.-68-68-3138"},"notice":"GroundRules: Original legal text. Not legal advice."}