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ENGROSSED HOUSE
BILL NO. 3768 By: Cantrell of the House
and
Stewart of the Senate
An Act relating to collection of delinquent taxes;
amending 68 O.S. 2021, Section 3137, which relates to
the resale property fund; permitting use of resale
property fund for operating expenses of the county
treasurer's office; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 3137, is
amended to read as follows:
Section 3137. A. All penalties, interest and forfeitures which
may accrue on delinquent ad valorem taxes, whether real or personal,
tangible or intangible, on any properties, persons, firms or
corporations within any county, city, town or school district within
a county; the proceeds of sale of property acquired by the county at
resale, the proceeds of leases, rentals and other royalties arising
from the management, control and operation by the county
commissioners of property acquired by the county at resale, when
collected shall be credited to and accounted for in a special cash
fund to be styled the "resale property fund " of such county, except
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the proceeds of sale of such property located in any special
improvement district and by the resale of which any special
improvement taxes were canceled, in which event the proceeds of sale
thereof after having been acquired by the county shall be divided
ratably between the resale property fund and the special
improvement-tax account (paving, etc.) of the special improvement
district in which such property is located, in the same ratio as the
ad valorem tax bears to the special improvement taxes in the total
amount of such taxes published as due at the time of the res ale
whereby the county acquired title to such property. That portio n so
accruing to such special improvement -tax account shall, in keeping
with the statutes relating thereto, be applied to the fund provided
for retirement of bonds and interest coupons of such improvement
district.
B. The resale property fund herein creat ed for each county is
hereby declared to be a continuous fund, not subject to fiscal year
limitations, and is hereby dedicated, insofar as may be necessary,
to the enforcement of the tax l aws of the state, and is authorized
to be expended for the following purposes:
1. For the purchase of necessary records, printing, supplies
and equipment, and the employment of necessary clerical personnel,
either on whole or part -time basis, in connectio n with delinquent
personal tax lists and personal tax warrants, deli nquent real estate
tax lists and lists of unredeemed delinquent real estate subject to
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tax sale or resale, such costs to be limited to those incurred by
the county treasurer;
2. For payment of the cost of advertising or publication, or
posting if publication cannot be had, of any such lists;
3. For the reimbursement of the purchaser at resale or at
commissioners' sale of any lot, tract, or parcel of real estate,
sold at resale, against wh ich no tax was due, or where the inclusion
of such lot, tract, or pa rcel in the publication and offer for
resale has been held invalid by a court of competent jurisdiction,
or where the title thereto is vested in the Commissioners of the
Land Office of the State of Oklahoma, or where such Commissioners of
the Land Office have instituted or successfully terminated mortgage
foreclosure proceedings in relation thereto prior to issuance of
either a resale tax deed or a county commissioners ' deed, or where
such tract or parcel was nontaxable at the time of the assessment
thereof for taxes, or where the sale thereof to such purchaser was
illegal for any other reason; and such purchaser has no adequate
recourse against the property thus sold; such reimbursement sha ll be
made in the order of the claims filed with the county treasure r
therefore, when properly supported by evidence satisfactory to said
treasurer that the claimant is entitled to reimbursement hereunder.
Provided, however, that no claim for refund not f iled, as herein
provided, within a period of three (3) years from th e date of such
sale shall be allowed or paid from said fund; and
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4. For all rebates allowed under authority of statute by the
board of county commissioners or the tax roll correction boar d of
the county upon taxes found to have been illegally or erroneous ly
collected, or on sale of certificate or issue of tax deed on lands
or lots on which no tax was due or as to which the sale thereof is
or was illegal for any reason. Provided, however, before the owner
of such invalid deed may be reimbursed as aforesaid , he shall first
be required to divest himself of purported title by attaching a
quitclaim deed or other disclaimer to his claim for refund, setting
out the reason for invalidity of the ta x deed. The same procedure
for refund shall apply whether the tax d eed be from the county
treasurer or the chairman of the board of county commissioners. The
determination of whether such property has been erroneously sold for
taxes to such purchaser, sh all be made by the board of county
commissioners; and in event title under an invalid resale tax deed
remains with the county commissioners, the board of county
commissioners so finding same invalid shall execute its resolution
or order of disclaimer which shall be filed in the deed records of
the county clerk without fee. No fee shall be charged for recording
any quitclaim deed or disclaimer from the purchaser under the
provisions of this section ; and
5. To pay general operating expenses for the county treasurer's
office.
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C. The expenditures so made shall be made only upon sworn
itemized claims approved by the county treasurer and filed with the
county clerk and paid by cash voucher drawn by the county clerk
payable from said fund. Claims for cost of publication shall take
precedence over all other claims on said fund, otherwise said
approved claims shall be paid in the order filed as funds accrue
from sale of county property as hereinbefore provided. If any such
claim has not been paid within three (3) years, the same shall cease
to be an obligation of the resale prop erty fund of such county; but
nothing in this article shall operate to prevent the payment for
such services from an appropriation for such purpose in the general
fund of the county in the manner and under the restrictions provided
by law.
D. Any residue of cash actually on hand in said fund at any
time, after providing for the expense of delinquent tax publication,
and for the mandatory holding of sales and resales, made or about to
be made, the purchase of necessary records, printing and supplies
and the payment of clerical hire, such expenditures, or reserve
therefor, to be limited to the necessary expenses incurred by virtue
of the authorization herein granted, may be expended by the county
commissioners, without further appropriation, in the upkeep, re pair
and maintenance of unsold properties acquired by the county at
resale, by the issuance of cash warrants on such fund in payment of
sworn itemized claims therefor; limited in amount to the sum
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certified to by the county treasurer as being actually on h and in
excess of the amount reserved for the purposes hereinbefore stated.
E. On or before the 30th of June of each year the county
treasurer shall file a financial statement of the resale property
fund with the county clerk for the approval of the board of county
commissioners, setting forth the necessary reserves for expenditures
either made or anticipated, to cover:
1. The cost of preparing and making delinquent tax
publications, as hereinbefore set ou t;
2. The purchase of necessary records, printing and supplies and
the payment of clerical hire, such reserves therefor, to be limited
to the necessary expenses incurred by virtue of the authorization
herein granted;
3. To pay claims and encumbrances for the upkeep, repair and
maintenance of unsold prope rties;
4. To pay all rebates allowed under authority of statute by the
board of county commissioners or the board of tax roll corrections
upon taxes found to have been illegally or erroneously collected;
and
5. To pay for tax sale certificates or issue o f deeds on lands
or lots on which no tax was due or as to which the sale thereof was
illegal for any reason ; and
6. To pay general operating expenses for the county treasurer 's
office.
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F. Any balance remaining on hand over and above the necessary
reserves for the above mentioned items shall be apportioned
forthwith by the county treasurer in the following manner:
1. In each county having a net assessed valuation in excess of
Eight Million Dollars ($8,000 ,000.00):
a. one-third (1/3) of such surplus residu e to such county
to be applied first to the payment of delinquent
warrants of such coun ty, thereafter to its curren t
general fund,
b. one-third (1/3) to the cities and towns of such
county, in the ratio th at the last certified assessed
valuation of each be ars to the total such asse ssed
valuation of all such cities and towns in such county,
to be by each of them applied in the payment of any
delinquent warrants of such city or town, thereafter
to its current general fund, and
c. one-third (1/3) to the variou s school districts of the
county on a scholastic enumeration basis, to be
applied by each of them to the payment of any
delinquent warrants of such district and thereafter to
its current general fund.
2. In each county having a net assessed valuation of E ight
Million Dollars ($8,0 00,000.00) or less:
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a. In the ratio that the county, city or town and school
district levy bears to the fifteen -mill levy as
allocated by the county excise board.
b. Such surplus to the cities and towns of such county in
the ratio that the last certified a ssessed valuation
of each bears to the total assessed valuati on of all
such cities or towns in such county.
c. Such surplus to the school districts of the county on
a scholastic enumeration basis.
d. The amounts apportioned to eac h county, city or town
and school district shall be applied by each of them
to the payment of any delinquent warran ts of such
municipality and thereafter to its current general
fund.
G. Nothing in this se ction shall be construed to repeal, amend,
alter or modify any of the provisi ons of Sections 2479 or 2480 of
this article, but shall be co nstrued to be cumulative the reto.
SECTION 2. This act shall become effective November 1, 2024.
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Passed the House of Representatives the 5th day of March, 2024.
Presiding Officer of the House
of Representatives
Passed the Senate the ___ day of __________, 2024.
Presiding Officer of the Senate