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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
HOUSE BILL 2742 By: Duel
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 3105, which relates to sale
procedures for property based on delinquent ad
valorem taxes; providing for effect of notice;
authorizing service of notice by county sheriff;
providing for right of rec overy of expenses related
to sale process by certain prospective purchasers;
and providing an effective da te.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 3105, is
amended to read as follows:
Section 3105. A. The county treasurer shall in all cases,
except those provided for in subsectio n B of this section and except
for periods governed by the provisions of subse ction C of Section
3148 of this title, where taxes are a lien upon real property and
have been unpaid for a period of three (3) years or more as of the
date such taxes first beca me due and payable, advertise and sell
such real estate for such taxes and all other delinquent taxes,
special assessments and costs at the tax resale provided for in
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Section 3125 of this title, which shall be held on the second Monday
of June each year in each county. The county treasurer shall not be
bound before so doing to proc eed to collect by sale all personal
taxes on personal property which are by law made a lien on realty,
but shall include such personal tax with that due on the realty, and
shall sell the realty for all of the taxes and special assessments.
B. In counties with a population in excess of one hundred
thousand (100,000) persons according to the most recent Federal
Decennial Census, the county treasurer shall not conduct a tax sale
of such real estate where taxes are a lien upon real property if the
following conditions are met:
1. The real property contains a single -family residential
dwelling;
2. The individual residing on the property is sixty -five (65)
years of age or older or has been classified as totally disabled, as
defined in subsection C of this secti on, and such individual owes
the taxes due on the real property;
3. The real property is not currently b eing used as rental
property;
4. The individual living on the property h as an annual income
that does not exceed the HHS Poverty Guidelines as establi shed each
year by the United States Department of Health and Human Services
that are published in the Fed eral Register and in effect at the time
that the proposed tax sale is to take place; and
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5. The fair market value of the real property as reflected on
the tax rolls in the office of the county assessor does not exceed
One Hundred Twenty-five Thousand Dollars ($125,000.00).
C. As used in this section, a person who is "totally disabled"
means a person who is unable to engage in any substantial gainful
activity by reason of a medically determined physical or mental
impairment which can be expected to last fo r a continuous period of
twelve (12) months or more. Proof of disability may be established
by certification by an agency of state government, an insu rance
company, or as may be required by the county treasurer. Eligibility
to receive disability benefits pursuant to a total disability under
the Federal Social Security Act sha ll constitute proof of disability
for purposes of this section.
D. It shall be the duty of the individual owning property
subject to the provisions of subsection B of this section to make
application to the county treasurer for an exemption from a tax sal e
prior to the property being sold. It shall also be the duty of the
individual to provide evidence to the county treasurer that the
individual meets the financial requirements outli ned in paragraph 4
of subsection B of this section and all other requirem ents of this
section to qualify for the exemption. Any individual claiming th e
exemption provided in this section shall establish eligibility for
the exemption each year the exemptio n is claimed.
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E. Taxes, interest and penalties will continue to accrue w hile
the exemption is claimed. The exemption from sale of property
described in this section shall no longer be applicable and the
county treasurer shall proceed with the sale of suc h real estate if
any of the conditions prescribed in this section are no longer met.
F. Every notice of tax resale shall contain language approved
by the Office of the State Auditor and Inspector informing the
taxpayer of the provisions of this section.
G. In any proceeding pursuant to the provisions of this
section, the county treasurer may request the county sheriff to
serve notice upon the owner of the property described in a notice of
sale and the sheriff shall undertake to personally serv e any
individual property owner.
H. The publication of notice pursuant to the provisions of this
section, the mailing of the notice of sale to the last known or best
known address of the proper ty owner and attempted service by the
county sheriff pursuant to subsecti on G of this section shall be
sufficient notice to the owner for purposes of this section.
I. If a sale conducted pursuant to the requirements of this
section is judicially declared to be void , any purchaser of the
property at sale shall have a right of a ction against the property
owner for recovery of the purchaser 's costs, fees and expenses
incurred in preparing for and bidding on the property at the sale.
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SECTION 2. This act shall become effective November 1, 2023.
59-1-5689 MAH 01/18/23