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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
HOUSE BILL 1825 By: Conley
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 2912, which relates to all ocation
of ad valorem tax liabilities; providing procedure
related to sale of real property to entities exempt
from taxation; prescribing procedures related to
written demand by sel ler; imposing duty on county
treasurer to provide tax statement; providing for
applicability of procedures based on specified date
of sale; and declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2912, is
amended to read as follows:
Section 2912. A. As between grantor and grantee of any land
where there is no express agreement as to who shall pay the taxes
that may be assessed thereon, taxes on any real estate shall become
a lien on such real estate on October 1 of each year, and if such
real estate is conveyed after said date the grantor shall pay such
taxes, and if conveyed on or prior to October 1st of such year the
grantee shall pay such taxes.
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B. If real property is sold to an entity that is ex empt from
payment of ad valorem tax pur suant to federal law, Section 6 of
Article X of the Oklahoma Constitution, Section 2887 of this title
or otherwise, notwithstanding the terms of sale or the provisions of
any escrow agreement between the seller and the buyer, if the seller
of the property makes a request of the county treasurer of the
applicable county to provide an ad valorem tax bill for the property
based on the tax liability as determined for the property as of the
sale date, the county treasurer shall provide such statement to the
seller not later than ten (1 0) days from the date of any written
request to do so. The provision s of this subsection shall be
applicable to the sale of any real property occurring on or after
January 1, 2022.
SECTION 2. It being immediately necessary for the preserv ation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage an d approval.
59-1-5824 MAH 01/08/23