| 52 | | - | AMENDMENT NO. 1. Page 1, strike the title |
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| 49 | + | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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| 50 | + | SECTION 1. AMENDATORY 68 O.S. 2021, Section 3105, is |
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| 51 | + | amended to read as follows: |
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| 52 | + | Section 3105. A. The county treasurer shall in all cases, |
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| 53 | + | except those provided for in subsection B of this section and except |
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| 54 | + | for periods governed by the provisions of subse ction C of Section |
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| 55 | + | 3148 of this title, where taxes are a lien upon real property and |
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| 56 | + | have been unpaid for a period of three (3) years or more as of the |
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| 57 | + | date such taxes first became due and payable, advertise and sell |
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| 58 | + | such real estate for such taxes and all other delinquent taxes, |
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| 59 | + | special assessments and costs at the tax resale provided for in |
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| 60 | + | Section 3125 of this title, which shall be held on the second Monday |
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| 61 | + | of June each year in each c ounty. The county treasurer shall not be |
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| 62 | + | bound before so doing to proc eed to collect by sale all pe rsonal |
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| 96 | | - | ENGROSSED HOUSE |
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| 97 | | - | BILL NO. 2742 By: Duel of the House |
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| 90 | + | taxes on personal property which are by law made a lien on realty, |
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| 91 | + | but shall include such personal tax with that due on the realty, and |
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| 92 | + | shall sell the realty for all of the taxes and special assessments. |
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| 93 | + | B. In counties with a population in excess o f one hundred |
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| 94 | + | thousand (100,000) persons according to the most recent Federal |
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| 95 | + | Decennial Census, the county treasurer shall not conduct a tax sale |
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| 96 | + | of such real estate where taxes are a lien upon real property if the |
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| 97 | + | following conditions are met: |
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| 98 | + | 1. The real property contains a single -family residential |
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| 99 | + | dwelling; |
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| 100 | + | 2. The individual residing on the property is sixty-five (65) |
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| 101 | + | years of age or older or has been c lassified as totally disabled, as |
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| 102 | + | defined in subsection C of this secti on, and such individual owes |
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| 103 | + | the taxes due on the real property; |
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| 104 | + | 3. The real property is n ot currently being used as rental |
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| 105 | + | property; |
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| 106 | + | 4. The individual living on the property has an a nnual income |
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| 107 | + | that does not exceed the HHS Poverty Guidelines as establi shed each |
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| 108 | + | year by the United States Department of Health and Human Services |
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| 109 | + | that are published in the Federal Register and in effect at the time |
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| 110 | + | that the proposed tax sale is to take pl ace; and |
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| 111 | + | 5. The fair market value of the real property as reflected on |
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| 112 | + | the tax rolls in the office of the county assessor does not exceed |
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| 113 | + | One Hundred Twenty-five Thousand Dollars ($125,000.00). |
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| 99 | | - | and |
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| 100 | | - | |
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| 101 | | - | Stewart of the Senate |
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| 102 | | - | |
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| 103 | | - | |
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| 104 | | - | |
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| 105 | | - | |
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| 106 | | - | |
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| 107 | | - | |
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| 108 | | - | An Act relating to revenue and taxation; amending 68 |
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| 109 | | - | O.S. 2021, Sections 3105 and 3106, which relate to |
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| 110 | | - | sale procedures for property based on delinquent ad |
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| 111 | | - | valorem taxes; providing for effect of notice; |
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| 112 | | - | authorizing service of notice by county sheriff; |
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| 113 | | - | providing for right of recovery of expenses related |
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| 114 | | - | to sale process by certain prospective purchasers; |
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| 115 | | - | and providing an effective da te. |
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| 116 | | - | |
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| 117 | | - | |
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| 118 | | - | |
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| 119 | | - | |
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| 120 | | - | |
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| 121 | | - | |
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| 122 | | - | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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| 123 | | - | SECTION 1. AMENDATORY 68 O.S. 2021, Section 3105, is |
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| 124 | | - | amended to read as follows: |
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| 125 | | - | Section 3105. A. The county treasurer shall in all cases, |
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| 126 | | - | except those provided for in subsection B of this section and except |
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| 127 | | - | for periods governed by the provisions of subse ction C of Section |
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| 128 | | - | 3148 of this title, where taxes are a lien upon real property and |
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| 129 | | - | have been unpaid for a period of three (3) years or more as of the |
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| 130 | | - | date such taxes first became due and payable, advertise and sell |
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| 131 | | - | such real estate for such taxes and all other delinquent taxes, |
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| 132 | | - | special assessments and costs at the tax resale provided for in |
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| 133 | | - | |
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| 134 | | - | ENGR. H. B. NO. 2742 Page 2 1 |
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| 115 | + | SENATE FLOOR VERSION - HB2742 SFLR Page 3 |
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| 116 | + | (Bold face denotes Committee Amendments) 1 |
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| 159 | | - | Section 3125 of this title, which shall be held on the second Monday |
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| 160 | | - | of June each year in each c ounty. The county treasurer shall not be |
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| 161 | | - | bound before so doing to proc eed to collect by sale all pe rsonal |
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| 162 | | - | taxes on personal property which are by law made a lien on realty, |
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| 163 | | - | but shall include such personal tax with that due on the realty, and |
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| 164 | | - | shall sell the realty for all of the taxes and special assessments. |
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| 165 | | - | B. In counties with a population in excess o f one hundred |
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| 166 | | - | thousand (100,000) persons according to the most recent Federal |
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| 167 | | - | Decennial Census, the county treasurer shall not conduct a tax sale |
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| 168 | | - | of such real estate where taxes are a lien upon real property if the |
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| 169 | | - | following conditions are met: |
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| 170 | | - | 1. The real property contains a single -family residential |
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| 171 | | - | dwelling; |
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| 172 | | - | 2. The individual residing on the property is sixty-five (65) |
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| 173 | | - | years of age or older or has been c lassified as totally disabled, as |
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| 174 | | - | defined in subsection C of this secti on, and such individual owes |
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| 175 | | - | the taxes due on the real property; |
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| 176 | | - | 3. The real property is n ot currently being used as rental |
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| 177 | | - | property; |
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| 178 | | - | 4. The individual living on the property has an a nnual income |
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| 179 | | - | that does not exceed the HHS Poverty Guidelines as establi shed each |
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| 180 | | - | year by the United States Department of Health and Human Services |
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| 181 | | - | that are published in the Federal Register and in effect at the time |
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| 182 | | - | that the proposed tax sale is to take pl ace; and |
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| 141 | + | C. As used in this section, a person who is "totally disabled" |
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| 142 | + | means a person who is unable to engage in any substantial gainful |
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| 143 | + | activity by reason of a medical ly determined physical or mental |
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| 144 | + | impairment which can be expec ted to last for a continuous period of |
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| 145 | + | twelve (12) months or more. Proof of disability may be established |
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| 146 | + | by certification by an agency of state government, an insu rance |
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| 147 | + | company, or as may be r equired by the county treasurer. Eligibility |
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| 148 | + | to receive disability benefits pursuant to a total disability under |
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| 149 | + | the Federal Social Security Act shall cons titute proof of disability |
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| 150 | + | for purposes of this section. |
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| 151 | + | D. It shall be the duty of the individual owning property |
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| 152 | + | subject to the provisions of subsection B of t his section to make |
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| 153 | + | application to the county treasurer for an exemption from a tax sale |
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| 154 | + | prior to the property being sold. It shall also be the duty of the |
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| 155 | + | individual to provide evidence to the county treasurer that the |
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| 156 | + | individual meets the financial requ irements outlined in paragraph 4 |
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| 157 | + | of subsection B of this section and all other requirements of this |
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| 158 | + | section to qualify for the exemption. Any individual claiming th e |
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| 159 | + | exemption provided in this section shall establish eligibility for |
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| 160 | + | the exemption each yea r the exemption is claimed. |
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| 161 | + | E. Taxes, interest and penalties will continue to accrue while |
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| 162 | + | the exemption is claimed. The exemption from sale of property |
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| 163 | + | described in this section shall no long er be applicable and the |
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| 209 | | - | 5. The fair market value of the real property as reflected on |
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| 210 | | - | the tax rolls in the office of the county assessor does not exceed |
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| 211 | | - | One Hundred Twenty-five Thousand Dollars ($125,000.00). |
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| 212 | | - | C. As used in this section, a person who is "totally disabled" |
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| 213 | | - | means a person who is unable to engage in any substantial gainful |
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| 214 | | - | activity by reason of a medical ly determined physical or mental |
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| 215 | | - | impairment which can be expec ted to last for a continuous period of |
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| 216 | | - | twelve (12) months or more. Proof of disability may be established |
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| 217 | | - | by certification by an agency of state government, an insu rance |
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| 218 | | - | company, or as may be r equired by the county treasurer. Eligibility |
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| 219 | | - | to receive disability benefits pursuant to a total disability under |
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| 220 | | - | the Federal Social Security Act shall cons titute proof of disability |
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| 221 | | - | for purposes of this section. |
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| 222 | | - | D. It shall be the duty of the individual owning property |
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| 223 | | - | subject to the provisions of subsection B of t his section to make |
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| 224 | | - | application to the county treasurer for an exemption from a tax sale |
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| 225 | | - | prior to the property being sold. It shall also be the duty of the |
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| 226 | | - | individual to provide evidence to the county treasurer that the |
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| 227 | | - | individual meets the financial requ irements outlined in paragraph 4 |
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| 228 | | - | of subsection B of this section and all other requirements of this |
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| 229 | | - | section to qualify for the exemption. Any individual claiming th e |
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| 230 | | - | exemption provided in this section shall establish eligibility for |
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| 231 | | - | the exemption each yea r the exemption is claimed. |
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| 191 | + | county treasurer shall proceed with t he sale of such real estate if |
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| 192 | + | any of the conditions prescribed in this section are no longer met. |
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| 193 | + | F. Every notice of tax resale shall contain language approved |
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| 194 | + | by the Office of the State Audit or and Inspector informing the |
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| 195 | + | taxpayer of the provisions of t his section. |
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| 196 | + | G. In any proceeding pursuant to the provisions of this |
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| 197 | + | section, the county trea surer may request the county sheriff to |
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| 198 | + | serve notice upon the owner of the property described in a notice of |
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| 199 | + | sale and the sheriff shall undertake to personally serve any |
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| 200 | + | individual property owner. |
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| 201 | + | H. The publication of notice pursuant to the provisions of this |
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| 202 | + | section, the mailing of the notice of sale to the last -known or best |
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| 203 | + | known address of the prop erty owner, and attempted service by the |
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| 204 | + | county sheriff pursua nt to subsection G of this section shall be |
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| 205 | + | sufficient notice to the owner for purposes of this section. |
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| 206 | + | I. If a sale conducted pursuant to the requirements of this |
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| 207 | + | section is judicially declared to be void, any purchaser of the |
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| 208 | + | property at sale shall have a right of action against the property |
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| 209 | + | owner for recovery of the purchaser 's costs, fees, and expenses |
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| 210 | + | incurred in preparing for and bidding on the property at the sale. |
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| 211 | + | SECTION 2. AMENDATORY 68 O.S. 2021, Section 3106, is |
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| 212 | + | amended to read as follows: |
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| 213 | + | Section 3106. A. Except for periods governed by the provisions |
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| 214 | + | of subsection C of Section 3148 of this title, the county treasurer, |
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| 258 | | - | E. Taxes, interest and penalties will continue to accrue while |
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| 259 | | - | the exemption is claimed. The exemption from sale of property |
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| 260 | | - | described in this section shall no long er be applicable and the |
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| 261 | | - | county treasurer shall proceed with t he sale of such real estate if |
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| 262 | | - | any of the conditions prescribed in this section are no longer met. |
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| 263 | | - | F. Every notice of tax resale shall contain language approved |
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| 264 | | - | by the Office of the State Audit or and Inspector informing the |
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| 265 | | - | taxpayer of the provisions of t his section. |
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| 266 | | - | G. In any proceeding pursuant to the provisions of this |
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| 267 | | - | section, the county trea surer may request the county sheriff to |
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| 268 | | - | serve notice upon the owner of the property described in a notice of |
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| 269 | | - | sale and the sheriff shall undertake to personally serve any |
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| 270 | | - | individual property owner. |
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| 271 | | - | H. The publication of notice pursuant to the provisions of this |
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| 272 | | - | section, the mailing of the notice of sale to the last -known or best |
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| 273 | | - | known address of the prop erty owner, and attempted service by the |
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| 274 | | - | county sheriff pursua nt to subsection G of this section shall be |
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| 275 | | - | sufficient notice to the owner for purposes of this section. |
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| 276 | | - | I. If a sale conducted pursuant to the requirements of this |
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| 277 | | - | section is judicially declared to be void, any purchaser of the |
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| 278 | | - | property at sale shall have a right of action against the property |
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| 279 | | - | owner for recovery of the purchaser 's costs, fees, and expenses |
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| 280 | | - | incurred in preparing for and bidding on the property at the sale. |
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| 242 | + | according to the law, shall give noti ce of delinquent taxes and |
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| 243 | + | special assessments by publication once a week for two (2) |
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| 244 | + | consecutive weeks at any time after April 1, but prior to the end of |
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| 245 | + | September following the year the taxes were first due and payable, |
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| 246 | + | in some newspaper in the county to be designated by the county |
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| 247 | + | treasurer. Such notice shall con tain a notification that all lands |
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| 248 | + | on which the taxes are delinquent and remain due and unpaid will be |
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| 249 | + | sold in accordance with Section 3105 of this title, a list of the |
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| 250 | + | lands to be sold, the nam e or names of the last record owner or |
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| 251 | + | owners as of the preced ing December 31 or later as reflected by the |
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| 252 | + | records in the office of the county assessor, whi ch records shall be |
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| 253 | + | updated based on real property conveyed after October 1 each year |
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| 254 | + | and the amount of taxes due and delinquent. If th e sale involves |
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| 255 | + | property upon which is located a ma nufactured home the notice shall |
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| 256 | + | contain the following language: "Th e sale hereby advertised |
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| 257 | + | involves a manufactured home which may be subject to the right of a |
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| 258 | + | secured party to repossess. A holder of a perfected security |
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| 259 | + | interest in such manufactured ho me may be able to pay ad valorem |
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| 260 | + | taxes based upon the value of the ma nufactured home apart from the |
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| 261 | + | value of real property." In addition to said published notice, the |
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| 262 | + | county treasurer shall give notice by mailing to the record own er of |
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| 263 | + | said real property as of the preceding December 31 or later as |
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| 264 | + | reflected by the records in the office of the county assessor, which |
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| 265 | + | records shall be updated based on real property conveyed after |
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| 307 | | - | SECTION 2. AMENDATORY 68 O.S. 2021, Section 3106, is |
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| 308 | | - | amended to read as follows: |
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| 309 | | - | Section 3106. A. Except for periods governed by the provisions |
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| 310 | | - | of subsection C of Section 3148 of this title, the county treasurer, |
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| 311 | | - | according to the law, shall give noti ce of delinquent taxes and |
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| 312 | | - | special assessments by publication once a week for two (2) |
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| 313 | | - | consecutive weeks at any time after April 1, but prior to the end of |
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| 314 | | - | September following the year the taxes were first due and payable, |
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| 315 | | - | in some newspaper in the county to be designated by the county |
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| 316 | | - | treasurer. Such notice shall con tain a notification that all lands |
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| 317 | | - | on which the taxes are delinquent and remain due and unpaid will be |
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| 318 | | - | sold in accordance with Section 3105 of this title, a list of the |
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| 319 | | - | lands to be sold, the nam e or names of the last record owner or |
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| 320 | | - | owners as of the preced ing December 31 or later as reflected by the |
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| 321 | | - | records in the office of the county assessor, whi ch records shall be |
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| 322 | | - | updated based on real property conveyed after October 1 each year |
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| 323 | | - | and the amount of taxes due and delinquent. If th e sale involves |
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| 324 | | - | property upon which is located a ma nufactured home the notice shall |
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| 325 | | - | contain the following language: "Th e sale hereby advertised |
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| 326 | | - | involves a manufactured home which may be subject to the right of a |
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| 327 | | - | secured party to repossess. A holder of a perfected security |
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| 328 | | - | interest in such manufactured ho me may be able to pay ad valorem |
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| 329 | | - | taxes based upon the value of the ma nufactured home apart from the |
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| 330 | | - | value of real property." In addition to said published notice, the |
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| 293 | + | October 1 each year, a notice stating the amount of del inquent taxes |
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| 294 | + | owed and informing the owner that the subject real property will be |
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| 295 | + | sold as provided for in Section 3105 of this title if the delinquent |
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| 296 | + | taxes are not paid and showing the legal de scription of the property |
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| 297 | + | of the owner being sold. Failure to receive said notice shal l not |
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| 298 | + | invalidate said sale. The county treasurer shall charge and co llect |
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| 299 | + | in cash, cashier's check or money order, in addition to the taxes, |
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| 300 | + | interest and penalty, the p ublication fees as provided by the |
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| 301 | + | provisions of Section 121 o f Title 28 of the Oklahom a Statutes, and |
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| 302 | + | Five Dollars ($5.00) plus postage for mailing the not ice, which |
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| 303 | + | shall be paid into the county treasury or whatever fund the |
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| 304 | + | publication and mailing fee e xpenses came from, and the county sh all |
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| 305 | + | pay the cost of the pu blication of such notice. But in no case |
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| 306 | + | shall the county be liable for more than the amount charged to the |
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| 307 | + | delinquent lands for advertising and the cost of mailing. |
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| 308 | + | B. If personal property ta xes become delinquent on a |
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| 309 | + | manufactured home which is located on property not owned by the |
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| 310 | + | owner of the manufactured home and the county treasurer provides |
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| 311 | + | notice pursuant to Sections 3102 and 3103 of this title, such notice |
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| 312 | + | shall also be sent to the last -known address of the owner of the |
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| 313 | + | real property on which the m anufactured home is locat ed. |
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| 314 | + | C. In any proceeding pursuant to the provisions of this |
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| 315 | + | section, the county treasurer may request the county sheriff to |
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| 316 | + | serve notice upon the owner of the property described in a notice of |
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| 357 | | - | county treasurer shall give notice by mailing to the record own er of |
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| 358 | | - | said real property as of the preceding December 31 or later as |
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| 359 | | - | reflected by the records in the office of the county assessor, which |
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| 360 | | - | records shall be updated based on real property conveyed after |
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| 361 | | - | October 1 each year, a notice stating the amount of del inquent taxes |
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| 362 | | - | owed and informing the owner that the subject real property will be |
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| 363 | | - | sold as provided for in Section 3105 of this title if the delinquent |
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| 364 | | - | taxes are not paid and showing the legal de scription of the property |
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| 365 | | - | of the owner being sold. Failure to receive said notice shal l not |
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| 366 | | - | invalidate said sale. The county treasurer shall charge and co llect |
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| 367 | | - | in cash, cashier's check or money order, in addition to the taxes, |
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| 368 | | - | interest and penalty, the p ublication fees as provided by the |
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| 369 | | - | provisions of Section 121 o f Title 28 of the Oklahom a Statutes, and |
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| 370 | | - | Five Dollars ($5.00) plus postage for mailing the not ice, which |
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| 371 | | - | shall be paid into the county treasury or whatever fund the |
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| 372 | | - | publication and mailing fee e xpenses came from, and the county sh all |
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| 373 | | - | pay the cost of the pu blication of such notice. But in no case |
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| 374 | | - | shall the county be liable for more than the amount charged to the |
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| 375 | | - | delinquent lands for advertising and the cost of mailing. |
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| 376 | | - | B. If personal property ta xes become delinquent on a |
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| 377 | | - | manufactured home which is located on property not owned by the |
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| 378 | | - | owner of the manufactured home and the county treasurer provides |
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| 379 | | - | notice pursuant to Sections 3102 and 3103 of this title, such notice |
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| 380 | | - | |
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| 381 | | - | ENGR. H. B. NO. 2742 Page 7 1 |
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| 405 | | - | |
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| 406 | | - | shall also be sent to the last -known address of the owner of the |
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| 407 | | - | real property on which the m anufactured home is locat ed. |
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| 408 | | - | C. In any proceeding pursuant to the provisions of this |
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| 409 | | - | section, the county treasurer may request the county sheriff to |
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| 410 | | - | serve notice upon the owner of the property described in a notice of |
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| 411 | 344 | | sale and the sheriff shall undertake to personally serve any |
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| 412 | 345 | | individual property owner. |
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| 413 | 346 | | D. The publication of notice pursuant to t he provisions of this |
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| 414 | 347 | | section, the mailing of the notice of sale to the last -known or best |
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| 415 | 348 | | known address of the property owner, and attempted service by the |
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| 416 | 349 | | county sheriff pursuant to sub section C of this section shall be |
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| 417 | 350 | | sufficient notice to the owner for purposes of this section. |
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| 418 | 351 | | E. If a sale conducted pursuant to the requirements of this |
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| 419 | 352 | | section is judicially declared to be void , any purchaser of the |
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| 420 | 353 | | property at sale shall have a right of action against the property |
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| 421 | 354 | | owner for recovery of the purchaser 's costs, fees, and expenses |
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| 422 | 355 | | incurred in preparing for and bidding on the property at the sale. |
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| 423 | 356 | | SECTION 3. This act shall become effective November 1, 2023. |
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