Okla. Stat. tit. 62, § 62-436b
This is the official text of Okla. Stat. tit. 62, § 62-436b, part of Oklahoma’s Stat. tit. 62, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 62,." Browse the sections below, each linked to its official government source.
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County resale property fund - Rebates - Disclaimers
Official statutory text
In addition to the purposes for which the resale property fund
of any county may be expended under the restrictions, terms and
conditions set forth in 68 Oklahoma Statutes 1951 Section 432(L),
said resale property fund shall be available between July first and
June fifteenth of any year for all rebates allowed under authority
of statute by the board of county commissioners or the tax roll
corrections board of the county upon taxes found to have been
illegally or erroneously collected, or on the sale of certificate or
issue of 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 and holder of such invalid deed may be
reimbursed as aforesaid, he shall first be required to attach to his
claim on which he shall set forth all allegations of fact in support
of the invalidity of the deed, a disclaimer, quit claim, or other
instrument necessary to disavow or divest himself of all right,
title, and interest in the property described in such invalid deed
or certificate and no fees shall be required for the recording and
indexing thereof. Where such deed was executed by the chairman of
the board of county commissioners and based upon an invalid resale
tax deed issued by the county treasurer, upon execution of such
disclaimer or quit claim by such purchaser, or if no deed has been
issued and the county retain title under invalid resale tax deed
issued by the county treasurer, then the board of county
commissioners, so finding, is hereby authorized to execute its
resolution or order of disclaimer as to fee title, with the reasons
therefor, and a certificate or copy of such resolution or order of
disclaimer shall be executed by the chairman of such board, attested
Oklahoma Statutes - Title 62. Public Finance Page 429
by the signature and seal of the county clerk, and the same shall be
recorded and indexed, as other instruments relating to realty,
without fee therefor. The determination of whether such property
has been erroneously sold for taxes to such purchaser or to the
county or subsequently by the board of county commissioners, shall
be made by the board of county commissioners upon proper application
of the aggrieved owner if sustained by the record.
of any county may be expended under the restrictions, terms and
conditions set forth in 68 Oklahoma Statutes 1951 Section 432(L),
said resale property fund shall be available between July first and
June fifteenth of any year for all rebates allowed under authority
of statute by the board of county commissioners or the tax roll
corrections board of the county upon taxes found to have been
illegally or erroneously collected, or on the sale of certificate or
issue of 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 and holder of such invalid deed may be
reimbursed as aforesaid, he shall first be required to attach to his
claim on which he shall set forth all allegations of fact in support
of the invalidity of the deed, a disclaimer, quit claim, or other
instrument necessary to disavow or divest himself of all right,
title, and interest in the property described in such invalid deed
or certificate and no fees shall be required for the recording and
indexing thereof. Where such deed was executed by the chairman of
the board of county commissioners and based upon an invalid resale
tax deed issued by the county treasurer, upon execution of such
disclaimer or quit claim by such purchaser, or if no deed has been
issued and the county retain title under invalid resale tax deed
issued by the county treasurer, then the board of county
commissioners, so finding, is hereby authorized to execute its
resolution or order of disclaimer as to fee title, with the reasons
therefor, and a certificate or copy of such resolution or order of
disclaimer shall be executed by the chairman of such board, attested
Oklahoma Statutes - Title 62. Public Finance Page 429
by the signature and seal of the county clerk, and the same shall be
recorded and indexed, as other instruments relating to realty,
without fee therefor. The determination of whether such property
has been erroneously sold for taxes to such purchaser or to the
county or subsequently by the board of county commissioners, shall
be made by the board of county commissioners upon proper application
of the aggrieved owner if sustained by the record.
Status: in_force · Read it on the official government site
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