An Act
ENROLLED HOUSE
BILL NO. 2362 By: Burns of the House
and
Dugger of the Senate
An Act relating to revenue and taxation; amending 68
O.S. 2011, Section 3131, as amended by Section 2,
Chapter 156, O.S.L. 2014 (68 O.S. Supp. 2020, Section
3131), which relates to resale returns; limiting the
scope of certain claims on property sold to boards of
county commissioners; and providing an effective
date.
SUBJECT: Revenue and taxation
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2011, Section 3131, as
amended by Section 2, Chapter 156, O.S.L. 2014 (68 O.S. Supp. 2020,
Section 3131), is amended to read as follows:
Section 3131. A. Within thirty (30) days after resale of
property, the county treasurer shall file in the office of the
county clerk a return, and retain a copy thereof in the county
treasurer's office, which shall show or include, as appropriate:
1. Each tract or parcel of real estate so sold;
2. The date upon which it was r esold;
3. The name of the purchaser;
4. The price paid therefor;
5. A copy of the notice of such resale with an affidavit of its
publication or posting; and
ENR. H. B. NO. 2362 Page 2
6. The complete minutes of sale, and that the same was
adjourned from day to day until the sale was completed.
Such notice and return shall be presumptive evidence of the
regularity, legality and validity of all the official acts leading
up to and constituting such resale. Within such thirty (30) days,
the county treasurer shall execute, ackno wledge and deliver to the
purchaser or the purchaser's assigns, or to the board of county
commissioners where such property has been bid off in the name of
the county, a deed conveying the real estate thus resold. The
issuance of such deed shall effect th e cancellation and setting
aside of all delinquent taxes, assessments, penalties and costs
previously assessed or existing against the real estate, and of all
outstanding individual and county tax sale certificates, and shall
vest in the grantee an absolut e and perfect title in fee simple to
the real estate, subject to all claims which the state may have had
on the real estate for taxes or other liens or encumbrances ;
provided, that all such claims which the state, municipality or both
the state and the mun icipality may have had on the real estate for
taxes or other liens or encumbrances shall be canceled and
extinguished with respect to any deed conveying title to the board
of county commissioners where such property was bid off in the name
of the county. Twelve (12) months after the deed shall have been
filed for record in the county clerk's office, no action shall be
commenced to avoid or set aside the deed. Provided, that persons
under legal disability shall have one (1) year after removal of such
disability within which to redeem the real estate.
B. Any number of lots or tracts of land may be included in one
deed, for which deed the county treasurer shall collect from the
purchaser the fees provided for in Section 43 of Title 28 of the
Oklahoma Statutes. The county treasurer shall also charge and
collect from the purchaser at such sale an amount in addition to the
bid placed on such real estate, sufficient to pay all expenses
incurred by the county in preparing, listing and advertising the lot
or tract purchased by such bidder, which sums shall be credited and
paid into the resale property fund hereinafter provided, to be used
to defray to that extent the costs of resale.
C. When any tract or lot of land sells for more than the taxes,
penalties, interest and cost due thereon, the excess shall be held
in a separate fund for the record owner of such land, as shown by
the county records as of the date said the county resale begins, to
be withdrawn any time within one (1) year. No assignment of this
right to excess proceeds shall be valid which occurs on or after the ENR. H. B. NO. 2362 Page 3
date on which said the county resale began. At the end of one (1)
year, if such money has not been withdrawn or collected from the
county, it shall be credited to the county resale property fund.
SECTION 2. This act shall become effective November 1, 2021.
ENR. H. B. NO. 2362 Page 4
Passed the House of Representatives the 2nd day of March, 2021.
Presiding Officer of the House
of Representatives
Passed the Senate the 15th day of April, 2021.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Gover nor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secreta ry of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________