Oklahoma 2024 Regular Session

Oklahoma House Bill HB3768 Compare Versions

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	30	+	April 4, 2024
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3	34		BILL NO. 3768 By: Cantrell of the House
4	35
5	36		and
6	37
7	38		Stewart of the Senate
8		-
9	39
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13	43		An Act relating to collection of delinquent taxes;
14	44		amending 68 O.S. 2021, Section 3137, which relates to
15	45		the resale property f und; permitting use of resale
16	46		property fund for operating expenses of the county
17	47		treasurer's office; and providing an effective date .
18	48
19	49
20	50
21		-
22		-	SUBJECT: Collection of delinquent taxes
23		-
24	51		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
25		-
26	52		SECTION 1. AMENDATORY 68 O.S. 2021, Sec tion 3137, is
27	53		amended to read as follows:
28		-
29	54		Section 3137. A. All penalties, interest and forfeitures which
30	55		may accrue on delinquent ad valorem taxes, whether real or personal,
31	56		tangible or intangible, on any properties, persons, firms or
32	57		corporations within any county, city, town or school district within
33	58		a county; the proceeds of sale of property acquired by the county at
34	59		resale, the proceeds of leases, rentals and other royalties arising
35	60		from the management, control and operation by the county
36	61		commissioners of property acquired by the county at resale, when
37	62		collected shall be credited to and accounted for in a special cash
38	63		fund to be styled the "resale property fund " of such county, except
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39	91		the proceeds of sale of such property located in any special
40	92		improvement district and by the resale of which any special
41	93		improvement taxes were canceled, in which event the proceeds of sale
42	94		thereof after having been acquired by the county shall be divided
43	95		ratably between the resale property fund and the special
44	96		improvement-tax account (paving, etc.) of the special improvement
45	97		district in which such property is located, in the same ratio as the
46		-	ad valorem tax bears to the special improvement taxes in the total ~~ENR. H. B. NO. 3768 Page 2~~
	98	+	ad valorem tax bears to the special improvement taxes in the total
47	99		amount of such taxes published as due at the time of the resale
48	100		whereby the county acquired title to such property. That portion so
49	101		accruing to such special improvement -tax account shall, in keepin g
50	102		with the statutes relating thereto, be applied to the fund provided
51	103		for retirement of bonds and interest coupons of such improvement
52	104		district.
53		-
54	105		B. The resale property fund herein created for each county is
55	106		hereby declared to be a continuous fund, not subject to fiscal year
56	107		limitations, and is hereby dedicated, insofar as may be necessary,
57	108		to the enforcement of the tax laws o f the state, and is authorized
58	109		to be expended for the following purposes:
59		-
60	110		1. For the purchase of necessary records, printing, suppli es
61	111		and equipment, and the employment of necessary clerical personnel,
62	112		either on whole or part -time basis, in connection wit h delinquent
63	113		personal tax lists and personal tax warrants, delinquent real estate
64	114		tax lists and lists of unredeemed delinquent real estate subject to
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65	142		tax sale or resale, such costs to be limited to those incurred by
66	143		the county treasurer;
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68	144		2. For payment of the cost of advertising or publication, or
69	145		posting if publication cannot be had, of any such lists;
70		-
71	146		3. For the reimbursement of the purchaser at resale or at
72	147		commissioners' sale of any lot, tract, or parcel of real estate,
73	148		sold at resale, against which n o tax was due, or where the inclusion
74	149		of such lot, tract, or parcel in the publication and offer for
75	150		resale has been held invalid by a court of competent jurisdiction,
76	151		or where the title thereto is vested in the Commissioners of the
77	152		Land Office of the Stat e of Oklahoma, or where such Commissioners of
78	153		the Land Office have instituted or successfully terminated mortgage
79	154		foreclosure proceedings in relation thereto prior to issuance of
80	155		either a resale tax deed or a county commissioners ' deed, or where
81	156		such tract or parcel was nontaxable at the time of the assessment
82	157		thereof for taxes, or where the sale thereof to such purchaser was
83	158		illegal for any other reason; and such purchaser has no adequate
84	159		recourse against the property thus sold; such reimbursement shall be
85	160		made in the order of the claims filed with the county treasurer
86	161		therefore, when properly supported by evidence satisfactory to said
87	162		treasurer that the claimant is entitled to reimbursement hereunder.
88	163		Provided, however, that no claim for refund not filed, as herein
89	164		provided, within a period of three (3) years from the date of such
90		-	sale shall be allowed or paid from said fund; and ENR. H. B. NO. 3768 Page 3
	165	+	sale shall be allowed or paid from said fund; and
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91	193		4. For all rebates allowed under authority of statute by the
92	194		board of county commissioners or the tax roll correction board of
93	195		the county upon taxes found to have been illegally or erroneously
94	196		collected, or on sale of certificate or issue of tax deed on lands
95	197		or lots on which no tax was due or as to which the sale thereof is
96	198		or was illegal for any reason. Provided, however, befor e the owner
97	199		of such invalid deed may be reimbursed as aforesaid, he shall first
98	200		be required to divest himself of purported title by attaching a
99	201		quitclaim deed or other disclaimer to his claim for refund, setting
100	202		out the reason for invalidity of the tax dee d. The same procedure
101	203		for refund shall apply whether the tax deed be from the county
102	204		treasurer or the chairman of the board of count y commissioners. The
103	205		determination of whether such property has been erroneously sold for
104	206		taxes to such purchaser, shall b e made by the board of county
105	207		commissioners; and in event title under an invalid resale tax deed
106	208		remains with the county commissioners, the board of county
107	209		commissioners so finding same invalid shall execute its resolution
108	210		or order of disclaimer which shal l be filed in the deed records of
109	211		the county clerk without fee. No fee shall be charged for recording
110	212		any quitclaim deed or disclaim er from the purchaser under the
111	213		provisions of this section ; and
112		-
113	214		5. To pay general operating expenses for the county treasu rer's
114	215		office.
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116	243		C. The expenditures so made shall be made only upon sworn
117	244		itemized claims approved by the county treasurer and filed with the
118	245		county clerk and paid by cash voucher drawn by the county clerk
119	246		payable from said fund. Claims for cost of publica tion shall take
120	247		precedence over all other claims on said fund, otherwise said
121	248		approved claims shall be paid in the order filed as fun ds accrue
122	249		from sale of county property as hereinbefore provided. If any such
123	250		claim has not been paid within three (3) year s, the same shall cease
124	251		to be an obligation of the resale property fund of such county; but
125	252		nothing in this article shall operate to prevent the payment for
126	253		such services from an appropriation for such purpose in the general
127	254		fund of the county in the manne r and under the restrictions provided
128	255		by law.
129		-
130	256		D. Any residue of cash actually on hand in said fund at any
131	257		time, after providing for the expense of delinquent tax publication,
132	258		and for the mandatory holding of sales and resales, made or about to
133	259		be made, the purchase of necessary records, printing and supplies
134	260		and the payment of clerical hire, such expenditures, or reserve
135		-	therefor, to be limited to the necessary expenses incurred by virtue ~~ENR. H. B. NO. 3768 Page 4~~
	261	+	therefor, to be limited to the necessary expenses incurred by virtue
136	262		of the authorization herein granted, may be expended by the county
137	263		commissioners, without further appropriation, in the upkeep, repair
138	264		and maintenance of unsold properties acquired by the county at
139	265		resale, by the issuance of cash warrants on such fund in payment of
140	266		sworn itemized claims therefor; limited in amount to the s um
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141	294		certified to by the county treasurer as being actually on hand in
142	295		excess of the amount reserved for the purposes hereinbefore stated.
143		-
144	296		E. On or before the 30th of June of each year the county
145	297		treasurer shall file a financial statement of the resale prop erty
146	298		fund with the county clerk for the approval of the board of county
147	299		commissioners, setting forth the necessary reserves for expen ditures
148	300		either made or anticipated, to cover:
149		-
150	301		1. The cost of preparing and making delinquent tax
151	302		publications, as hereinbe fore set out;
152		-
153	303		2. The purchase of necessary records, printing and supplies and
154	304		the payment of clerical hire, such reserves therefor, to be limited
155	305		to the necessary expenses incurred by virtue of the authorization
156	306		herein granted;
157		-
158	307		3. To pay claims and encum brances for the upkeep, repair and
159	308		maintenance of unsold properties;
160		-
161	309		4. To pay all rebates allowed under authority of statute by the
162	310		board of county commissioners or the board of tax roll corrections
163	311		upon taxes found to have been illegally or erroneously collected;
164	312		and
165		-
166	313		5. To pay for tax sale certificates or issue of deeds on lands
167	314		or lots on which no tax was due or as to which the sale thereof was
168	315		illegal for any reason ; and
169		-
170	316		6. To pay general operating expenses for the county treasurer 's
171	317		office.
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173	345		F. Any balance remaining on hand over and above the necessary
174	346		reserves for the above mentioned items shall be apportioned
175	347		forthwith by the county treasurer in the following manner:
176		-
177	348		1. In each county having a net assessed valuation in excess of
178	349		Eight Million Dollars ($8,000,000.00):
179		-	ENR. H. B. NO. 3768 Page 5
180	350		a. one-third (1/3) of such surplus residue to such county
181	351		to be applied first to the payment of delinquent
182	352		warrants of such county, thereafter to its current
183	353		general fund,
184		-
185	354		b. one-third (1/3) to the cities and towns of such
186	355		county, in the ratio that the last certified assessed
187	356		valuation of each bears to the total such assessed
188	357		valuation of all such cities and towns i n such county,
189	358		to be by each of them applied in the payment of any
190	359		delinquent warrants of such city or town, thereafter
191	360		to its current general fund, and
192		-
193	361		c. one-third (1/3) to the various school districts of the
194	362		county on a scholastic enumeration basis, to be
195	363		applied by each of them to the payment of any
196	364		delinquent warrants of such district and thereafter to
197	365		its current general fund.
198		-
199	366		2. In each county having a net assessed valuation of Eight
200	367		Million Dollars ($8,000,000.00) or less:
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202	395		a. In the ratio that the county, city or town and school
203	396		district levy bears to the fifteen -mill levy as
204	397		allocated by the county excise board.
205		-
206	398		b. Such surplus to the cities and towns of such county in
207	399		the ratio that the last certified assessed valuation
208	400		of each bears to the total assessed valuation of all
209	401		such cities or towns in such county.
210		-
211	402		c. Such surplus to the school districts of the county on
212	403		a scholastic enumeration basis.
213		-
214	404		d. The amounts apportioned to each county, city or town
215	405		and school district shall be applied by each of them
216	406		to the payment of any delinquent warrants of such
217	407		municipality and thereafter to its current general
218	408		fund.
219		-
220	409		G. Nothing in this section shall be construed to repeal, amend,
221	410		alter or modify any of the provisions of Sections 2479 or 2480 of
222	411		this article, but shall be construed to be cumulative thereto.
223		-
224		-	SECTION 2. This act shall become effective November 1, 2024. ENR. H. B. NO. 3768 Page 6
225		-	Passed the House of Representatives the 5th day of March, 2024.
226		-
227		-
228		-
229		-
230		-	Presiding Officer of the House
231		-	of Representatives
232		-
233		-
234		-
235		-
236		-	Passed the Senate the 16th day of April, 2024.
237		-
238		-
239		-
240		-
241		-	Presiding Officer of t he Senate
242		-
243		-
244		-	OFFICE OF THE GOVERNOR
245		-	Received by the Office of the Governor this ____________________
246		-	day of ___________________, 20_______, at _______ o'clock _______ M.
247		-	By: _________________________________
248		-	Approved by the Governor of the State of Oklahom a this _________
249		-	day of ___________________, 20_______, at _______ o'clock _______ M.
250		-
251		-
252		-	_________________________________
253		-	Governor of the State of Oklahoma
254		-
255		-	OFFICE OF THE SECRETARY OF STATE
256		-	Received by the Office of the Secretary of State this __________
257		-	day of ___________________, 20_______, at _______ o'clock _______ M.
258		-	By: _________________________________
	412	+	SECTION 2. This act shall become effective November 1, 2 024.
	413	+	COMMITTEE REPORT BY: COMMITTEE ON GENERAL GOVERNMENT
	414	+	April 4, 2024 - DO PASS