reglab/housing_qa huggingface dataset:
68 OK Stat § 68-3113 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3113. Redemption of real estate.

|The owner of any real estate, or any person having a legal or equitable interest therein, may redeem the same at any time before the execution of a deed of conveyance therefor by the county treasurer by paying to the county treasurer the sum which was originally delinquent including interest at the lawful rate as provided in Section 2913 of this title and such additional costs as may have accrued; provided, that minors or incapacitated or partially incapacitated persons may redeem from taxes any real property belonging to them within one (1) year after the expiration of such disability, with interest and penalty at not more than ten percent (10%) per annum. The term incapacitated as used in this section relates to mental incapacitation only, physical disability is not covered under this term or this section. |Added by Laws 1965, c. 501, § 2. Renumbered from § 24318 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992, as amended by Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 1998, c. 246, § 30, eff. Nov. 1, 1998; Laws 2008, c. 82, § 3, emerg. eff. April 24, 2008; Laws 2009, c. 191, § 2, eff. Nov. 1, 2009.
68 OK Stat § 68-3119 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3119. Resale tax deed - Rights conveyed.

|A resale tax deed shall convey only the surface and surface rights and mineral interests owned by the owners of the surface rights as distinguished from mineral and mineral rights of such real property. The resale tax deed shall not convey any other interest owned by any other individual or legal entity. |Added by Laws 1979, c. 118, § 1. Renumbered from Title 68, § 24323.1 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 2008, c. 82, § 4, emerg. eff. April 24, 2008.
68 OK Stat § 68-3125 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3125. Resale by county of unredeemed lands.

|If any real estate shall remain unredeemed for the period provided for in Section 3105 of this title, the county treasurer shall proceed to sell such real estate at resale, which shall be held on the second Monday of June each year in each county. |Added by Laws 1965, c. 501, § 2. Renumbered from § 24329 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 2004, c. 177, § 3, emerg. eff. May 3, 2004; Laws 2008, c. 82, § 5, emerg. eff. April 24, 2008.
68 OK Stat § 68-3126 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3126. Advertising expense.

|In the event the county excise board fails, neglects or refuses to make an appropriation, or an appropriation in an amount sufficient, to pay the cost of advertising the resale for any year, the county treasurer shall proceed to advertise and hold such resale, and the cost of advertising, or any part of the cost of advertising over and above the amount appropriated by the county excise board, shall be paid from the resale-property fund, hereinafter provided. |Laws 1965, c. 501, § 2. Renumbered from § 24330 by Laws 1988, c. 162, § 161, eff. Jan 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3128 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3128. Publication costs on resale, rate.

|For publication costs on resale of real estate, and for publishing lists of lands upon which taxes are delinquent, the county treasurer shall charge and collect from the purchaser at such sale, and the publisher shall be paid, as full compensation for publishing said resale list in four regular issues, and for publishing lists of land upon which taxes are delinquent in three regular issues, in some newspaper within the county having been continuously published one hundred four (104) consecutive weeks with admission to the United States mails as second class mail matter: |The publication fees, as provided by Title 28, O.S.1961, Section 121, or as same may hereafter be amended.Laws 1965, c. 501, § 2. Renumbered from § 24332 by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3130 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3130. Monies received at resale deemed collections of tax - Credit and apportionment.

|Monies received by the county treasurer at resale from individual purchasers, not redemptioners, shall nevertheless be deemed to be collections of tax, and if no redemption be had before issuance and delivery of a deed therefor, the tax monies so collected, not including excess proceeds to be held for the owner thereof, shall be credited and apportioned as such taxes would have been apportioned had they been paid in the proper time and manner, and the monies so collected representing penalties on ad valorem tax, listing fees and publication costs shall be credited to the "resale property fund" of such county as hereinafter provided. In instances where vacant lots are offered for sale for both ad valorem taxes and special improvement taxes, but are sold for less than the total sum due, the county treasurer shall, after deducting the listing fees and publication costs, apportion the proceeds of such sale ratably between the ad valorem and special improvement tax accounts in the same ratio such proceeds bear to the total tax published as due for such resale. |Laws 1965, c. 501, § 2. Renumbered from § 24334 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3133 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3133. Prima facie evidence, resale tax deed as.

|(a) A resale tax deed executed in substantial compliance with the provisions of the preceding section shall be prima facie evidence in all courts of the state, and in all suits and controversies relating to the rights of the grantee named in said deed, his heirs, successors or assigns, to the land thereby conveyed, of the following facts: |(1) That the real property deeded was subject to taxation for the year or years included in such sale;(2) That the property had been legally assessed for such year;(3) That the taxes were levied according to law;(4) That the said property was legally sold to the county at delinquent tax sale more than two (2) years prior to said resale and that the lien acquired by the county at such sale remained in the county;(5) That the property deeded had not been redeemed from sale at the date of the deed;(6) That the property was legally sold at resale to the grantee named in said resale deed and was duly advertised before being sold;(7) That all proceedings, notices and duties provided, required and imposed by law prerequisite to the vesting of authority in the county treasurer to execute such deed had been followed, given, complied with and performed.(b) To defeat the deed it must be clearly pleaded and clearly proven that one or more of the essential prerequisites to the vesting of authority in said county treasurer to execute such deed was wholly omitted and not done; and a showing that one or more of said prerequisites was irregularly done shall not be sufficient to defeat the deed.Laws 1965, c. 501, § 2. Renumbered from § 24337 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3134 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3134. Management of real estate purchased by county at resale.

|So long as the same remains unsold, the board of county commissioners shall manage the real estate purchased at resale in the name of the county; leasing, renting or using such property for the best interests of said county. The board is authorized to collect rents, enforce ejectments, and to make repairs or replacements on said real estate while the title remains in the county. Neglect of the board of county commissioners to acquire possession of such property shall constitute malfeasance in office and any county commissioner upon conviction thereof shall be removed from office. |Laws 1965, c. 501, § 2. Renumbered from § 24338 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3136 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3136. Report of sale by county of property acquired at resale - Recording.

|When any sale is consummated under the provisions of the preceding section, the county treasurer shall file, with the county clerk, the original bid, proof of publication and report and approval of sale by the board of county commissioners, and it shall be the duty of the county clerk to record the same, and index it against each and every tract or parcel sold. The cost of recording shall be considered a part of the cost of sale, and shall be paid by the purchaser. The State Auditor and Inspector shall prescribe, for the use of the several county treasurers, a form of bid and form of report of sale. The form of report of sale shall contain a place for the approval of the sale by the board of county commissioners. |Laws 1965, c. 501, § 2. Amended by Laws 1979, c. 30, § 129, emerg. eff. April 6, 1979. Renumbered from § 24340 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3138 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3138. Conditions precedent to action to restrain tax collection.

|Whenever any action or proceeding shall be commenced and maintained before any court or judge to prevent or to restrain the collection of any tax or part thereof or to recover any such tax previously paid, or to recover the possession or title of any property, real or personal, sold for taxes, or to invalidate any deed or grant thereof for taxes, or to restrain, prevent, recover or delay any payment of taxes; the true and just amount of taxes due upon such property or by such person, if in dispute, must be ascertained and paid before the judgment prayed for, and if not in dispute must be paid in accordance with the provisions of this article. |Laws 1965, c. 501, § 2. Renumbered from § 24342 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3139 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3139. Official neglect not to affect sale.

|The sale of lands, town or city lots, or any other real property, shall not be invalid on account of such real property having been listed or charged in any other name than that of the rightful owner; nor shall any such sale be invalid nor the conveyance for the real property so sold be voidable by reason of neglect or failure of the county treasurer or any other officer to collect the tax for which it was sold by distraint and sale of personal property. |Laws 1965, c. 501, § 2. Renumbered from § 24343 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3140 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3140. Procedure to cancel deed.

|To defeat the deed, the person desiring to set the same aside and recover the land, or to resist the recovery of possession by the holder of the deed, in addition to showing clearly the entire failure to do some one or all the things of which the tax deed is made presumptive evidence, must show that he or the person under whom he claims had the right to redeem the land from tax sale at the time the deed was made, and must, when his action to set aside the tax deed is brought, or a defense to a recovery of possession is pleaded, tender in open court for the use of the holder of the tax deed, all taxes, penalties, interests and costs, which the party seeking to redeem would be bound to pay if he was then redeeming the land from tax sale, and on failure so to do, his action or defense, as the case may be, shall be dismissed. The rule that tax proceedings are to be strictly construed as against the tax purchaser, shall not apply to proceedings under this article, but in all courts its provisions shall be liberally construed, to the end that its provisions and all proceedings thereunder shall be sustained. |Laws 1965, c. 501, § 2. Renumbered from § 24344 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3141 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3141. Limitation of action to recover land - Payment of taxes due.

|No action shall be commenced by the holder of the tax deed or the former owner or owners of land by any person claiming under him or them to recover possession of the land which has been sold and conveyed by deed for nonpayment of taxes, or to avoid such deed, unless such action shall be commenced within one (1) year after the recording of such deed; and in case of action to avoid the deed, not until all taxes, interest and penalties, costs and expenses, shall be paid or tendered by the party commencing such action. |Laws 1965, c. 501, § 2. Renumbered from § 24345 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3142 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3142. Tax lien subject to other state lien.

|Whenever any lands shall be sold for delinquent taxes under the provisions of this article, upon which any mortgage or other lien exists in favor of the State of Oklahoma, or the Commissioners of the Land Office or any other commission, board or officer having power to loan public funds, or any funds under the control of the state upon real estate security, such tax shall be secondary at all times to the lien of the state, or of the Commissioners of the Land Office, or of such commission, board or officer. |Laws 1965, c. 501, § 2. Renumbered from § 24346 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3143 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3143. Prior lien of state or subdivisions against public service corporations for delinquent taxes.

|The state or any county, city, town or school district shall have and possess a prior lien against any public service corporation for delinquent taxes. |Laws 1965, c. 501, § 2. Renumbered from § 24347 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3144 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3144. Quitclaim deed to land sold through error.

|The board of county commissioners of any county in this state may execute quitclaim deeds to persons whose property has been sold to the county at a tax sale through error. The determination of whether such property has been erroneously sold to the county shall be made by the board of county commissioners upon proper application of the aggrieved owner. |Laws 1965, c. 501, § 2. Renumbered from § 24348 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3145 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3145. Survival and enforcement of covenants and restrictions running with land after resale or certificate tax deed.

|Whenever in any city or incorporated town, or addition or subdivision thereto or thereof, a deed in the chain of title shall contain restrictions and covenants running with the land, as hereinafter defined and limited, said restrictions and covenants shall survive and be enforceable after the issuance of a resale or certificate tax deed, to the same extent that they would be enforceable against a voluntary grantee, immediate, mediate, or remote, of the owner of the title immediately prior to the delivery of the tax deed. |Laws 1965, c. 501, § 2. Renumbered from § 24349 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3146 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3146. Restrictions and covenants to which law applicable.

|Section 3145 of this title shall apply only to the usual restrictions and covenants limiting the use of property, the type, character and location of buildings, and covenants against nuisances and what the former parties deemed to be undesirable conditions, in, upon, and about the property, and other similar restrictions and covenants. |Added by Laws 1965, c. 501, § 2. Renumbered from Title 68, § 24350 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 1999, c. 146, § 1, eff. Nov. 1, 1999.
68 OK Stat § 68-3147 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3147. Other rights surviving to grantee.

|Any right that the former owner had to enforce like restrictions and covenants against the immediate, mediate or remote grantor and other parties owning other property held or sold under the same plan, or in the same or adjacent subdivisions of land or otherwise, except forfeitures, right of reentry, or reverter, shall likewise survive to the grantee in said tax deed and to his or its heirs, successors and assigns. |Laws 1965, c. 501, § 2. Renumbered from § 24351 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3148 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3148. Officials - Failure to perform duties – Postponement during a Catastrophic Health Emergency.

|A. Any county official charged with any duty in connection with the holding of delinquent tax sales and tax resales who fails to perform such duty, shall be guilty of malfeasance in office and upon conviction thereof shall be removed from office. In addition, any official who fails to perform such duty shall forfeit all salary or compensation for his or her services for a period of three (3) months after such failure might, with due diligence, have been discovered; and any official who approves, or votes to approve, a claim for salary or compensation, or issues, registers or pays a warrant for salary or compensation, in violation of the foregoing, shall be liable upon his or her official bond for the payment of such salary or compensation. |B. The provisions of this section relate to the duty of the board of county commissioners and the county excise board to provide funds for preparing and advertising delinquent tax sales and tax resales, and to the duty of the county treasurer to prepare, advertise and hold such delinquent tax sales and tax resales. However, no county official shall be held responsible for failure to hold a tax resale when prevented from doing so by prior failure to hold a delinquent tax sale, or for failure to provide more than a substantial portion of the funds necessary to pay the cost of advertising a tax resale.C. In the event the Governor declares a Catastrophic Health Emergency pursuant to the Catastrophic Health Emergency Powers Act, the board of county commissioners, upon the written request of the county treasurer, shall postpone delinquent tax sales and related delinquent tax notices and publications. The county treasurer shall designate the period of postponement up to but not more than one (1) year. Upon postponement action by the board of county commissioners, the county treasurer shall advertise the details of the postponement in the same manner as other delinquent tax legal publications once per week for four (4) consecutive weeks.Added by Laws 1965, c. 501, § 2. Renumbered from § 24400 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992, and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 2020, c. 25, § 6, emerg. eff. May 18, 2020.
68 OK Stat § 68-3149 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3149. Attorney General - Removal of officials.

|It shall be the duty of the Attorney General to file charges for removal from office against any official who fails to make provision for the holding of such tax sales and tax resales or to hold such tax sales and tax resales as provided by law. |Laws 1965, c. 501, § 2. Renumbered from § 24401 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3150 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3150. Officer derelict in duty forfeits pay.

|In case of a dereliction of any duty on the part of any officer or person required by law to perform any duty under the provisions of this article, such person shall thereby forfeit all pay and allowances that would otherwise be due him, and the board of county commissioners, on receiving satisfactory evidence of such dereliction or failure, shall refuse to pay such person or persons any sum whatever for such services. |Laws 1965, c. 501, § 2. Renumbered from § 24402 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3151 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3151. County treasurer to account quarterly.

|In addition to the statements and showings required by this article, it shall be the duty of the county treasurer four times each year to balance his books and come to an accounting with the board of county commissioners. |Laws 1965, c. 501, § 2. Renumbered from § 24403 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-3152 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3152. Duties mandatory - Penalty for failure to perform.

|The provisions of this article relating to the duties of various officials, and the time within which such duties shall be performed, are hereby declared to be mandatory, and the failure of any such official, board or commission, to perform the duties prescribed herein, within the time specified, shall subject them to removal from office, for neglect of duty; and they shall receive no remuneration, compensation or salary for their services, after the time herein fixed for the performance of such duties and until the same shall have been completed or performed. Each of them shall also be subject to a penalty of Five Dollars ($5.00) per day for each day's delay for such neglect or failure, and it shall be the duty of the district attorney to institute proper action to collect any such penalty; provided, that the validity of any levy or appropriation shall not be affected because of any insufficiency, informality or delay in the performance of any duty imposed upon any official, board or commission by this article. |Laws 1965, c. 501, § 2. Renumbered from § 24404 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.