Oklahoma 2022 Regular Session

Oklahoma House Bill HB2362 Compare Versions

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	30	+	April 6, 2021
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3	34		BILL NO. 2362 By: Burns of the House
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5	36		and
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7	38		Dugger of the Senate
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12	45		An Act relating to revenue and taxation; amending 68
13	46		O.S. 2011, Section 3131, as amended by Section 2,
14	47		Chapter 156, O.S.L. 2014 (68 O.S. Supp. 2020, Section
15	48		3131), which relates to resale returns; limiting the
16	49		scope of certain claims on property sold to boards of
17	50		county commissioners; and providing an effective
18	51		date.
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22		-	~~SUBJECT: Revenue and taxation~~
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24	57		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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26	58		SECTION 1. AMENDATORY 68 O.S. 2011, Section 3131, as
27	59		amended by Section 2, Chapter 156, O.S.L. 2014 (68 O.S. Supp. 2020,
28	60		Section 3131), is amended to read as follows:
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30	61		Section 3131. A. Within thirty (30) days after res ale of
31	62		property, the county treasurer shall file in th e office of the
32	63		county clerk a return, and retain a copy thereof in the county
33	64		treasurer's office, which shall show or include, as appropriate:
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35	65		1. Each tract or parcel of real estate so sold;
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37	66		2. The date upon which it was resold;
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39	94		3. The name of the purc haser;
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41	95		4. The price paid therefor;
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43	96		5. A copy of the notice of such resale with an affidavit of its
44	97		publication or posting; and
45		-	ENR. H. B. NO. 2362 Page 2
46	98		6. The complete minutes of sale, and that the same was
47	99		adjourned from day to day until the sale was completed.
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49	100		Such notice and return shall be presumptive evidence of the
50	101		regularity, legality and validity of all the official acts leading
51	102		up to and constituting such resale. Within such thirty (30) days,
52	103		the county treasurer sh all execute, acknowledge and deliver to the
53	104		purchaser or the purchaser's assigns, or to the board of county
54	105		commissioners where such property has been bid off in the name of
55	106		the county, a deed conveying the real estate thus resold. The
56	107		issuance of such deed shall effect the cancellation and setting
57	108		aside of all delinquent taxes, assessments, penalties and costs
58	109		previously assessed or existing against the real estate, and of all
59	110		outstanding individual and county tax sale certificates, and shall
60	111		vest in the grantee an absolute and perfect title in fee simple to
61	112		the real estate, subject to all claims which the state may have had
62	113		on the real estate for taxes or other liens or encumbrances ;
63	114		provided, that all such claims which the state, municipality or both
64	115		the state and the municipality may have had on the real e state for
65	116		taxes or other liens or encumbrances shall be canceled and
66	117		extinguished with respect to any deed conveying title to the board
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67	145		of county commissioners where such property was bid off in the nam e
68	146		of the county. Twelve (12) months after the deed sh all have been
69	147		filed for record in the county clerk's office, no action shall be
70	148		commenced to avoid or set aside the deed. Provided, that persons
71	149		under legal disability shall have one (1) year after rem oval of such
72	150		disability within which to redeem the rea l estate.
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74	151		B. Any number of lots or tracts of land may be included in one
75	152		deed, for which deed the county treasurer shall collect from the
76	153		purchaser the fees provided for in Section 43 of Title 28 of th e
77	154		Oklahoma Statutes. The county treasurer shall also charge and
78	155		collect from the purchaser at such sale an amount in addition to the
79	156		bid placed on such real estate, sufficient to pay all expenses
80	157		incurred by the county in preparing, listing and advertisin g the lot
81	158		or tract purchased by such bidder, which sum s shall be credited and
82	159		paid into the resale property fund hereinafter provided, to be used
83	160		to defray to that extent the costs of resale.
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85	161		C. When any tract or lot of land sells for more than the taxes,
86	162		penalties, interest and cost due thereon, the excess shall be held
87	163		in a separate fund for the record owner of such land, as shown by
88	164		the county records as of the date said the county resale begins, to
89	165		be withdrawn any time within one (1) year. No assignm ent of this
90		-	right to excess proceeds shall be valid ~~which~~ occurs on or after the ~~ENR. H. B. NO. 2362 Page 3~~
	166	+	right to excess proceeds shall be valid wh ich occurs on or after the
91	167		date on which said the county resale began. At the end of one (1)
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92	195		year, if such money has not been withdrawn or collected from the
93	196		county, it shall be credited to the county resale property fund.
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95	197		SECTION 2. This act shall become effective November 1, 2021.
96		-	ENR. H. B. NO. 2362 Page 4
97		-	Passed the House of Representatives the 2nd day of March, 2021.
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102		-	Presiding Officer of the House
103		-	of Representatives
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106		-	Passed the Senate the 15th day of April, 2021.
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111		-	Presiding Officer of the Senate
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113		-	OFFICE OF THE GOVERNOR
114		-	Received by the Office of the Governor this ____________________
115		-	day of ___________________, 20_______, at _______ o'clock _______ M.
116		-	By: _________________________________
117		-	Approved by the Gover nor of the State of Oklahoma this _________
118		-	day of ___________________, 20_______, at _______ o'clock _______ M.
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121		-	_________________________________
122		-	Governor of the State of Oklahoma
123		-
124		-	OFFICE OF THE SECRETARY OF STATE
125		-	Received by the Office of the Secreta ry of State this __________
126		-	day of ___________________, 20_______, at _______ o'clock _______ M.
127		-	By: _________________________________
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	198	+	COMMITTEE REPORT BY: COMMITTEE ON FINANCE
	199	+	April 6, 2021 - DO PASS