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| 41 | 36 | | |
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| 42 | 37 | | |
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| 43 | 38 | | |
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| 44 | 39 | | |
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| 45 | 40 | | An Act relating to revenue and taxation; amending 68 |
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| 46 | 41 | | O.S. 2021, Sections 3113, 3125, 3127, and 3129, as |
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| 47 | 42 | | amended by Section 1, Chapter 178, O.S.L. 2023 (68 |
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| 48 | 43 | | O.S. Supp. 2024, Section 3129), which relate to |
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| 49 | 44 | | procedures for sale of property for unpaid ad valorem |
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| 50 | 45 | | taxes; modifying provisions related to time for |
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| 51 | 46 | | redemption of property; prescribing procedures |
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| 52 | 47 | | related to online auctions; providing for effect of |
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| 53 | 48 | | certain errors related to information related to tax |
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| 54 | 49 | | sale process; modifying provisions related to method |
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| 55 | 50 | | of payment; authorizing online sale process; |
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| 56 | 51 | | prescribing procedures for online sale process; and |
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| 57 | 52 | | providing an effective date . |
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| 58 | 53 | | |
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| 59 | 54 | | |
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| 60 | 55 | | |
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| 61 | 56 | | |
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| 62 | 57 | | |
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| 63 | 58 | | BE IT ENACTED BY THE PEOPLE OF TH E STATE OF OKLAHOMA: |
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| 64 | 59 | | SECTION 1. AMENDATORY 68 O.S. 2021, Section 3113, is |
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| 65 | 60 | | amended to read as follows: |
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| 66 | 61 | | Section 3113. The owner of any real estate, or any person |
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| 67 | 62 | | having a legal or equitable interest therein, may redeem the same at |
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| 68 | 63 | | any time before the execution of a deed of conveyance therefor by |
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| 69 | 64 | | the county treasurer start of the resale auction by paying to the |
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| 99 | 93 | | title and such additional costs as may have accrued; provided, that |
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| 100 | 94 | | minors or incapacitated or partially incapacitated persons may |
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| 101 | 95 | | redeem from taxes any real property belonging to them within one (1) |
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| 102 | 96 | | year after the expiration of such disability, wit h interest and |
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| 103 | 97 | | penalty at not more than ten percent (10%) per annum. The term |
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| 104 | 98 | | incapacitated as used in this section relates to mental |
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| 105 | 99 | | incapacitation only, physical disability is not covered under this |
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| 106 | 100 | | term or this section. |
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| 107 | 101 | | SECTION 2. AMENDATORY 68 O.S. 2021, Section 3125, is |
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| 108 | 102 | | amended to read as follows: |
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| 109 | 103 | | Section 3125. If any real estate shall remain unredeemed for |
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| 110 | 104 | | the period provided for in Section 3105 of this title, the county |
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| 111 | 105 | | treasurer shall proceed to sell such real estate at r esale, which |
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| 112 | 106 | | shall be held on the second Monday of June each year in each county |
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| 113 | 107 | | or, if conducted through an online auction, shall be started on a |
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| 114 | 108 | | date and time set by the county treasurer during normal business |
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| 115 | 109 | | hours within the full week of the second Mon day of June, or until |
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| 116 | 110 | | the sale has concluded pursuant to subsection A of Section 3129 of |
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| 117 | 111 | | this title. |
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| 118 | 112 | | SECTION 3. AMENDATORY 68 O.S. 2021, Section 3127, is |
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| 119 | 113 | | amended to read as follows: |
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| 150 | 143 | | sale, in some newspaper, having been continuously published one |
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| 151 | 144 | | hundred four (104) consecutive weeks with admission to the United |
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| 152 | 145 | | States mails as second -class mail matter, with paid circulation and |
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| 153 | 146 | | published in the county where delivered to the mails, to be |
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| 154 | 147 | | designated by the county treasurer; and if there be no paper |
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| 155 | 148 | | published in the county, or publication is refused, the county |
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| 156 | 149 | | treasurer shall give notice by written or printed notice posted on |
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| 157 | 150 | | the door of the courthouse. Such notice shall contain a description |
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| 158 | 151 | | of the real estate to be sold, the name of the record owner of said |
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| 159 | 152 | | real estate as of the preceding December 3l or later as shown by the |
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| 160 | 153 | | records in the office of the county assessor, which records shall be |
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| 161 | 154 | | updated based on real property conveyed after October 1 each year, |
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| 162 | 155 | | the time and place of sale, the website if conducted through an |
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| 163 | 156 | | online auction, a statement of the date on which said real estate |
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| 164 | 157 | | taxes first became due and payable as provided for in Section 2913 |
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| 165 | 158 | | of this title, the year or years for which taxes have been assessed |
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| 166 | 159 | | but remain unpaid and a statement that the same has not been |
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| 167 | 160 | | redeemed, the total amount of all delinquent taxes, costs, penalties |
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| 168 | 161 | | and interest accrued, due and unpaid on the same, and a statement |
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| 169 | 162 | | that such real estate will be sold to the highest bidder for cash. |
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| 170 | 163 | | It shall not be necessary to set forth the amount of taxes, |
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| 201 | 193 | | shall, at least thirty (3 0) days prior to such resale of real |
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| 202 | 194 | | estate, give notice by certified mail, by mailing to the record |
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| 203 | 195 | | owner of said real estate, as shown by the records in the county |
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| 204 | 196 | | assessor's office, which records shall be updated based on real |
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| 205 | 197 | | property conveyed after October 1 each year, and to all mortgagee s |
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| 206 | 198 | | of record of said real estate a notice stating the time and place |
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| 207 | 199 | | method, the time and , if in person, place of said resale and showing |
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| 208 | 200 | | the legal description of the real property to be sold. If the |
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| 209 | 201 | | county treasurer does not know and cannot, by the exerci se of |
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| 210 | 202 | | reasonable diligence, ascertain the address of any mortgagee of |
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| 211 | 203 | | record, then the county treasurer shall cause an affidavit to be |
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| 212 | 204 | | filed with the county clerk, on a form approved by the State Auditor |
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| 213 | 205 | | and Inspector, stating such fact, which affidavit sh all suffice, |
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| 214 | 206 | | along with publication as provided for by this section, to give any |
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| 215 | 207 | | mortgagee of record notice of such resale. Neither failure to send |
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| 216 | 208 | | notice to any mortgagee of record of said real estate nor failure to |
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| 217 | 209 | | receive notice as provided for by this section shall invalidate the |
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| 218 | 210 | | resale, but the resale tax deed shall be ineffective to extinguish |
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| 219 | 211 | | any mortgage on said real estate of a mortgagee to whom no notice |
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| 220 | 212 | | was sent. A failure to advertise, an error in the advertisement, or |
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| 221 | 213 | | an error in conducting t he sale shall not invalidate a sale at the |
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| 252 | 243 | | instrument purporting to encumber real property in any county of the |
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| 253 | 244 | | state with any county clerk unless the instrument states on its face |
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| 254 | 245 | | the mailing address of such encumbrancer. |
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| 255 | 246 | | SECTION 4. AMENDATORY 68 O.S. 2021, Section 3129, as |
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| 256 | 247 | | amended by Section 1, Chapter 178, O.S.L. 2023 (68 O.S. Supp. 2024, |
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| 257 | 248 | | Section 3129), is amended to read as follows: |
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| 258 | 249 | | Section 3129. A. On the day real estate is advertised for |
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| 259 | 250 | | resale, the county treasurer shall offer same for sale at the office |
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| 260 | 251 | | of the county treasurer betw een the hours of eight a.m. and five |
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| 261 | 252 | | p.m., the exact hours of each sale to be determined by the local |
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| 262 | 253 | | county treasurer, and continue the sale thereafter from day to day |
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| 263 | 254 | | between such hours until all of the real estate is sold and is |
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| 264 | 255 | | concluded by the treasur er. The real estate shall be sold at public |
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| 265 | 256 | | auction to the highest bidder for cash or certified funds. Online |
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| 266 | 257 | | auctions may accept online payments . |
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| 267 | 258 | | B. The county treasurer may cho ose to hold the June resale |
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| 268 | 259 | | through an online auction instead of the in-person process as |
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| 269 | 260 | | prescribed in subsection A of this section . Such online auctions |
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| 270 | 261 | | shall occur during regular business hours and shall follow all other |
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| 271 | 262 | | requirements of the resale auction until all of the real estate is |
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| 272 | 263 | | sold and is concluded by the treasurer. The county treasurer may |
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| 302 | 292 | | C. All property must be sold for a sum not less than two -thirds |
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| 303 | 293 | | (2/3) of the assessed value of such rea l estate as fixed for the |
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| 304 | 294 | | current fiscal year, or for the total amount of taxes, penalties, |
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| 305 | 295 | | interest and costs due on such property, whichever is the lesser. |
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| 306 | 296 | | Notwithstanding, there shall be a reserve minimum bid placed in an |
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| 307 | 297 | | amount covering all taxes, aba tement costs, penalties, interest, |
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| 308 | 298 | | costs due to a municipality if the right to exercise the reserve |
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| 309 | 299 | | minimum bid is noticed to the county treasurer. With the exception |
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| 310 | 300 | | of nuisance property, if there is no bid equal to or greater than |
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| 311 | 301 | | the sum so required, t he county treasurer shall bid off the same in |
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| 312 | 302 | | the name of the county. However, the property must be bid off in |
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| 313 | 303 | | the name of the municipality if demand is made in writing by a |
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| 314 | 304 | | municipality which has outstanding liens upon the property. In |
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| 315 | 305 | | cases of nuisance property, the county treasurer shall have |
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| 316 | 306 | | discretion to not bid off the property in the name of the county and |
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| 317 | 307 | | instead allow the property to remain under its current ownership, |
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| 318 | 308 | | unless demand is made in writing by a m unicipality which has |
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| 319 | 309 | | outstanding liens upon the property. "Nuisance property" shall be |
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| 320 | 310 | | defined as property that is deemed unmarketable or unusable due to |
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| 321 | 311 | | the existence of liens in excess of the property 's fair market value |
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| 322 | 312 | | as shown by the county assessor 's office or due to environmental |
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| 323 | 313 | | problems or conditions that exist on the property that would cost |
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| 353 | 342 | | liens have been placed up on the property by a municipality in ex cess |
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| 354 | 343 | | of twenty-five percent (25%) of the property 's fair market value as |
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| 355 | 344 | | shown by the county assessor 's office. Greenbelts, common areas, |
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| 356 | 345 | | easements, retention ponds and detention ponds may also be |
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| 357 | 346 | | considered nuisance property if transference of ownership to either |
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| 358 | 347 | | the county or a third party would cause a hardship to the |
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| 359 | 348 | | neighborhood or subdivision these areas were meant to serve or to |
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| 360 | 349 | | the county or third party. The county treasurer shall make the |
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| 361 | 350 | | determination, in conjunction with review and approval of the board |
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| 362 | 351 | | of county commissioners, upon consideration of the above factors, as |
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| 363 | 352 | | to whether or not property constitutes nuisance property. The said |
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| 364 | 353 | | nuisance property determination may be made at any time during the |
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| 365 | 354 | | year, including before or immediately afte r the June resale. In the |
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| 366 | 355 | | case of a nuisance property that has liens from a city or town, if a |
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| 367 | 356 | | minimum bid is not made, the city or town shall be credited a bid on |
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| 368 | 357 | | the property equal to the amount of the lien of the city or town if |
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| 369 | 358 | | its intention to do so is made known to the county treasurer prior |
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| 370 | 359 | | to the sale or at the sale. In the case of a nuisance property with |
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| 371 | 360 | | liens from a city or town, if a minimum bid is not made, the |
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| 372 | 361 | | nuisance property shall be bid off in the name of the city or town |
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| 373 | 362 | | if its intention to do so is made known to the county treasurer |
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| 374 | 363 | | prior to the sale or at the sale. All property bid off in the name |
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| 404 | 392 | | a deed therefor to the board of county commissioners for the use and |
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| 405 | 393 | | benefit of the county. All nuisance property bid off in the name of |
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| 406 | 394 | | the city or town shall be for the amount of any municipal liens due |
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| 407 | 395 | | thereon, and the county treasurer shall issue a deed ther efor to the |
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| 408 | 396 | | city or town for the use and benefit of the city or town. |
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| 409 | 397 | | C. D. The county treasurers shall provide to the Oklahoma |
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| 410 | 398 | | Health Care Authority (OHCA) a list of properties that will be sold |
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| 411 | 399 | | at tax resales in th eir respective counties. Using the inf ormation |
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| 412 | 400 | | provided, the OHCA shall produce a list for each county of |
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| 413 | 401 | | properties on which the OHCA has liens. The county treasurers shall |
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| 414 | 402 | | make the list of properties with the OHCA liens available to |
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| 415 | 403 | | potential buyers at the tax resales. The OHCA shall file a release |
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| 416 | 404 | | of the liens on properties that fit the definition of blighted |
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| 417 | 405 | | properties, as defined in Section 38 -101 of Title 11 of the Oklahoma |
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| 418 | 406 | | Statutes, in the county records of the county where the property is |
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| 419 | 407 | | located upon request of that county 's treasurer. The filing of the |
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| 420 | 408 | | lien release shall not extinguish the debt owed to the OHCA which |
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| 421 | 409 | | may be enforced through any legal means available to the OHCA. |
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| 422 | 410 | | D. E. The county shall not be liable to the state or any taxing |
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| 423 | 411 | | district thereof for any part of the amo unt for which any property |
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| 424 | 412 | | may be sold to such county. All property bid off in the name of the |
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| 454 | 441 | | E. F. 1. The county shall not be civilly liable for any |
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| 455 | 442 | | environmental problems or conditions on any property which existed |
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| 456 | 443 | | on the property prior to the county 's involuntary ownership of the |
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| 457 | 444 | | property pursuant to this section, or which may result from such |
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| 458 | 445 | | environmental problems or conditions on the property. During the |
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| 459 | 446 | | period of the county's involuntary ownership of the property, the |
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| 460 | 447 | | person or persons who would be legally liable for the environmental |
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| 461 | 448 | | problems or conditions on the property but for the county 's |
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| 462 | 449 | | ownership shall continue to be liable for such environmental |
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| 463 | 450 | | problems or conditions. |
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| 464 | 451 | | 2. In addition, the county shall not be subject to civil |
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| 465 | 452 | | liability with regard to any actions taken by the county to |
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| 466 | 453 | | remediate any problems or conditions on the property resulting from |
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| 467 | 454 | | the environmental problems or conditions if the rem edial action is |
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| 468 | 455 | | not performed in a reckless or negligent manner. |
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| 469 | 456 | | SECTION 5. This act shall become effective November 1, 2025. |
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