{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3148","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3148","heading":"Officials - Failure to perform duties – Postponement","body":"during a Catastrophic Health Emergency.\n\nA. Any county official charged with any duty in connection with\n\nthe holding of delinquent tax sales and tax resales who fails to\n\nperform such duty, shall be guilty of malfeasance in office and upon\n\nconviction thereof shall be removed from office. In addition, any\n\nofficial who fails to perform such duty shall forfeit all salary or\n\ncompensation for his or her services for a period of three (3)\n\nmonths after such failure might, with due diligence, have been\n\ndiscovered; and any official who approves, or votes to approve, a\n\nclaim for salary or compensation, or issues, registers or pays a\n\nwarrant for salary or compensation, in violation of the foregoing,\n\nshall be liable upon his or her official bond for the payment of\n\nsuch salary or compensation.\n\nB. The provisions of this section relate to the duty of the\n\nboard of county commissioners and the county excise board to provide\n\nfunds for preparing and advertising delinquent tax sales and tax\n\nresales, and to the duty of the county treasurer to prepare,\n\nadvertise and hold such delinquent tax sales and tax resales.\n\nHowever, no county official shall be held responsible for failure to\n\nhold a tax resale when prevented from doing so by prior failure to\n\nhold a delinquent tax sale, or for failure to provide more than a\n\nsubstantial portion of the funds necessary to pay the cost of\n\nadvertising a tax resale.\n\nC. In the event the Governor declares a Catastrophic Health\n\nEmergency pursuant to the Catastrophic Health Emergency Powers Act,\n\nthe board of county commissioners, upon the written request of the\n\ncounty treasurer, shall postpone delinquent tax sales and related\n\ndelinquent tax notices and publications. The county treasurer shall\n\ndesignate the period of postponement up to but not more than one (1)\n\nyear. Upon postponement action by the board of county\n\ncommissioners, the county treasurer shall advertise the details of\n\nthe postponement in the same manner as other delinquent tax legal\n\npublications once per week for four (4) consecutive weeks.","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":"4b364b65b3a291d198420df8b8add13bd97f7ab3757fc02819d4697ae54fd139","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3147","next":"us-ok/okla.-stat.-tit.-68-68-3149"},"notice":"GroundRules: Original legal text. Not legal advice."}