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SENATE FLOOR VERSION
April 21, 2025
ENGROSSED HOUSE
BILL NO. 1663 By: Cantrell of the House
and
Frix and Seifried of the
Senate
An Act relating to revenue and taxation; amending 68
O.S. 2021, Sections 3113, 3125, 3127, and 3129, as
amended by Section 1, Chapter 178, O.S.L. 2023 (68
O.S. Supp. 2024, Section 3129), which relate to
procedures for sale of property for unpaid ad valorem
taxes; modifying provisions related to time for
redemption of property; prescribing procedures
related to online auctions; providing for effect of
certain errors related to information related to tax
sale process; modifying provisions related to method
of payment; authorizing online sale process;
prescribing procedures for online sale process; and
providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 3113, is
amended to read as follows:
Section 3113. The owner of any real estate, or any person
having a legal or eq uitable interest therein, may redeem the same at
any time before the execution of a deed of conveyance therefor by
the county treasurer start of the resale auction by paying to the
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county treasurer the sum which was originally delinquent including
interest at the lawful rate as provided in Section 2913 of this
title and such additional costs as may have accrued; provided, that
minors or incapacitated or partially incapacitated persons may
redeem from taxes any real property belonging to them within one (1)
year after the expiration of such disability, with interest and
penalty at not more than ten percent (10%) per annum. The term
incapacitated as used in this section relates to mental
incapacitation only, physical disability is not covered under this
term or this section.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 3125, is
amended to read as follows:
Section 3125. If any real estate shall remain unredeemed for
the period provided for in Section 3105 of this title, the county
treasurer shall proceed to sell such real estate at resale, which
shall be held on the second Monday of June each year in each county
or, if conducted through an online auction, shall be started on a
date and time set by the county treasurer during normal busi ness
hours within the full week of the second Monday of June, or until
the sale has concluded pursuant to subsection A of Section 3129 of
this title.
SECTION 3. AMENDATORY 68 O.S. 2021, Section 3127, is
amended to read as follows:
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Section 3127. The county treasurer, according to the law, shall
give notice of the resale of such real estate by publication of said
notice once a week for four (4) consecutive weeks preceding such
sale, in some newspaper, having been continuously publis hed one
hundred four (104) consecutive weeks with admission to the United
States mails as second -class mail matter, with paid circulation and
published in the county where delivered to the mails, to be
designated by the county treasurer; and if there be no paper
published in the county, or publication is refused, the county
treasurer shall give notice by written or printed notice posted on
the door of the courthouse. Such notice shall contain a description
of the real estate to be sold, the name of the rec ord owner of said
real estate as of the preceding December 3l or later as shown by the
records in the office of the county assessor, which records shall be
updated based on real property conveyed after October 1 each year,
the time and place of sale, the website if conducted through an
online auction, a statement of the date on which said real estate
taxes first became due and payable as provided for in Section 2913
of this title, the year or years for which taxes have been assessed
but remain unpaid and a statement that the same has not been
redeemed, the total amount of all delinquent taxes, costs, penalties
and interest accrued, due and unpaid on the same, and a statement
that such real estate will be sold to the highest bidder for cash.
It shall not be necessary to set forth the amount of taxes,
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penalties, interest and costs accrued each year separately, but it
shall be sufficient to publish the total amount of all due and
unpaid taxes, penalties, interest and costs. The county treasurer
shall, at least thirty (30) days prior to such resale of real
estate, give notice by certified mail, by mailing to the record
owner of said real estate, as shown by the records in the county
assessor's office, which records shall be updated based on real
property conveyed after October 1 each year, and to all mortgagees
of record of said real estate a notice stating the time and place
method, the time and , if in person, place of said resale and showing
the legal description of the real property to be sold. If the
county treasurer does not know and cannot, by the exercise of
reasonable diligence, ascertain the address of any mortgagee of
record, then the county treasurer shall cause an affidavit to be
filed with the county clerk, on a form approved by the State Auditor
and Inspector, stating such fact, which affidavit shall suffice,
along with publication as provided for by this section, to give any
mortgagee of record notice of such resale. Neither failure to send
notice to any mortgagee of record of said real estate nor failure to
receive notice as provided for by this section shall invalidate the
resale, but the resale tax deed shall be ineffective to extinguish
any mortgage on said real estate of a mortgagee to whom no notice
was sent. A failure to advertise, an error in the advertisement, or
an error in conducting the sale shall not invalidate a sale at the
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proper time and places for taxes of any land on which the taxes were
due and not paid. Beginning on April 24, 2008, no encumbrancer of
real property in this state shall be permitted to file any
instrument purporting to encumber real property in any county of the
state with any county clerk unless the instrument states on its face
the mailing address of such encumbrancer.
SECTION 4. AMENDATORY 68 O.S. 2021, Section 3129, as
amended by Section 1, Chapter 178, O.S.L. 2023 (68 O.S. Supp. 2024,
Section 3129), is amended to read as follows:
Section 3129. A. On the day real estate is advertised for
resale, the county treasurer shall offer same fo r sale at the office
of the county treasurer between the hours of eight a.m. and five
p.m., the exact hours of each sale to be determined by the local
county treasurer, and continue the sale thereafter from day to day
between such hours until all of the re al estate is sold and is
concluded by the treasurer . The real estate shall be sold at public
auction to the highest bidder for cash or certified funds. Online
auctions may accept online payments .
B. The county treasurer may cho ose to hold the June resale
through an online auction instead of the in-person process as
prescribed in subsection A of this section . Such online auctions
shall occur during regular business hours and shall follow all other
requirements of the resale auction until all of the real estate is
sold and is concluded by the treasurer. The county treasurer may
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select a firm to conduct the online auction with the cost of the
online auctioneer to be added to the sale of each property.
C. All property must be sold for a sum not less than t wo-thirds
(2/3) of the assessed value of such real estate as fixed for the
current fiscal year, or for the total amount of taxes, penalties,
interest and costs due on such property, whichever is the lesser.
Notwithstanding, there shall be a reserve minimu m bid placed in an
amount covering all taxes, abatement costs, penalties, interest,
costs due to a municipality if the right to exercise the reserve
minimum bid is noticed to the county treasurer. With the exception
of nuisance property, if there is no bi d equal to or greater than
the sum so required, the county treasurer shall bid off the same in
the name of the county. However, the property must be bid off in
the name of the municipality if demand is made in writing by a
municipality which has outstandi ng liens upon the property. In
cases of nuisance property, the county treasurer shall have
discretion to not bid off the property in the name of the county and
instead allow the property to remain under its current ownership,
unless demand is made in writ ing by a municipality which has
outstanding liens upon the property. "Nuisance property" shall be
defined as property that is deemed unmarketable or unusable due to
the existence of liens in excess of the property 's fair market value
as shown by the count y assessor's office or due to environmental
problems or conditions that exist on the property that would cost
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more to remedy than the fair market value of the property as shown
by the county assessor 's office, or property in which abatement
liens have been placed upon the property by a municipality in excess
of twenty-five percent (25%) of the property 's fair market value as
shown by the county assessor 's office. Greenbelts, common areas,
easements, retention ponds and detention ponds may also be
considered nuisance property if transference of ownership to either
the county or a third party would cause a hardship to the
neighborhood or subdivision these areas were meant to serve or to
the county or third party. The county treasurer shall make the
determination, in conjunction with review and approval of the board
of county commissioners, upon consideration of the above factors, as
to whether or not property constitutes nuisance property. The said
nuisance property determination may be made at any time duri ng the
year, including before or immediately after the June resale. In the
case of a nuisance property that has liens from a city or town, if a
minimum bid is not made, the city or town shall be credited a bid on
the property equal to the amount of the li en of the city or town if
its intention to do so is made known to the county treasurer prior
to the sale or at the sale. In the case of a nuisance property with
liens from a city or town, if a minimum bid is not made, the
nuisance property shall be bid of f in the name of the city or town
if its intention to do so is made known to the county treasurer
prior to the sale or at the sale. All property bid off in the name
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of the county shall be for the amount of all taxes, penalties,
interest and costs due ther eon, and the county treasurer shall issue
a deed therefor to the board of county commissioners for the use and
benefit of the county. All nuisance property bid off in the name of
the city or town shall be for the amount of any municipal liens due
thereon, and the county treasurer shall issue a deed therefor to the
city or town for the use and benefit of the city or town.
C. D. The county treasurers shall provide to the Oklahoma
Health Care Authority (OHCA) a list of properties that will be sold
at tax resales in their respective counties. Using the information
provided, the OHCA shall produce a list for each county of
properties on which the OHCA has liens. The county treasurers shall
make the list of properties with the OHCA liens available to
potential buyers at the tax resales. The OHCA shall file a release
of the liens on properties that fit the definition of blighted
properties, as defined in Section 38 -101 of Title 11 of the Oklahoma
Statutes, in the county records of the county where the property is
located upon request of that county 's treasurer. The filing of the
lien release shall not extinguish the debt owed to the OHCA which
may be enforced through any legal means available to the OHCA.
D. E. The county shall not be liable to the state or an y taxing
district thereof for any part of the amount for which any property
may be sold to such county. All property bid off in the name of the
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county shall be exempt from ad valorem taxation as long as title is
held for the county.
E. F. 1. The county shall not be civilly liable for any
environmental problems or conditions on any property which existed
on the property prior to the county 's involuntary ownership of the
property pursuant to this section, or which may result from such
environmental problem s or conditions on the property. During the
period of the county 's involuntary ownership of the property, the
person or persons who would be legally liable for the environmental
problems or conditions on the property but for the county 's
ownership shall continue to be liable for such environmental
problems or conditions.
2. In addition, the county shall not be subject to civil
liability with regard to any actions taken by the county to
remediate any problems or conditions on the property resulting from
the environmental problems or conditions if the remedial action is
not performed in a reckless or negligent manner.
SECTION 5. This act shall become effective November 1, 2025.
COMMITTEE REPORT BY: COMMITTEE ON REVENUE AND TAXATION
April 21, 2025 - DO PASS