Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB313 Compare Versions

Only one version of the bill is available at this time.

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53	53	STATE OF OKLAHOMA
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55	55	1st Session of the 60th Legislature (2025)
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57	57	SENATE BILL 313 By: Jett
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63	63	AS INTRODUCED
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65	65	An Act relating to collection of delinquent taxes;
66	66	amending 68 O.S. 2021, Section 3130, which relates to
67	67	monies received at resale of prope rty; requiring
68	68	transfer of excess proceeds to the State Treasurer
69	69	for deposit in the Unclaimed Property Fund; and
70	70	providing an effective date .
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75	75	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
76	76	SECTION 1. AMENDATORY 68 O.S. 2021, Section 3130, is
77	77	amended to read as follows:
78	78	Section 3130. A. Monies received by the county treasurer at
79	79	resale from individual purchasers, not redemptioners, shall
80	80	nevertheless be deemed to be collections of tax, and if no
81	81	redemption be had before issuance and delivery of a deed therefor,
82	82	the tax monies so collected, not including excess proceeds to be
83	83	held for the owner thereof, shall be credited and apportioned as
84	84	such taxes would have been apportioned had they been paid in the
85	85	proper time and manner, and the monies so collected representing
86	86	penalties on ad valore m tax, listing fees and publication costs
87	87	shall be credited to the “resale property fund ” of such county as
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139	139	hereinafter provided. In instances where vacant lots are offered
140	140	for sale for both ad valorem taxes and special improvement taxes,
141	141	but are sold for less than the total sum due, the county treasurer
142	142	shall, after deducting the listing fees and publication costs,
143	143	apportion the proceeds of such sale ratably between the ad valor em
144	144	and special improvement tax accounts in the same ratio such proceeds
145	145	bear to the total tax published as due for such resale.
146	146	B. If, after all reasonable efforts to return the excess
147	147	proceeds to the owner of the property resold pursuant to the
148	148	provisions of Section 3105 et seq. of this title, the proceeds shall
149	149	be remitted to the State Treasurer for deposit in the Unclaimed
150	150	Property Fund created pursuant to Section 668 of Title 60 of the
151	151	Oklahoma Statutes.
152	152	SECTION 2. This act shall becom e effective November 1, 2025.
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154	154	60-1-1555 QD 12/31/2024 12:05:51 AM