Okla. Stat. tit. 64, § 64-1044
This is the official text of Okla. Stat. tit. 64, § 64-1044, part of Oklahoma’s Stat. tit. 64, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 64,." Browse the sections below, each linked to its official government source.
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Record for taxation - Tax sales
Official statutory text
The Commissioners of the Land Office shall, as soon as possible,
after the sale of lands, transmit to the clerk of each county in
which any lands mentioned in this article have been sold, a detailed
description of each parcel of the land so sold and the names of the
purchaser, and the clerk shall extend the same upon the tax rolls
for the purpose of taxation, and the same shall thereupon become
subject to taxation the same as other lands and the taxes assessed
thereon collected and enforced in like manner as against other
lands: Provided, however, that the purchaser, at a tax sale of any
such lands sold for delinquent taxes shall acquire, by virtue of
such purchase only such rights and interest as belong to the holder
and owner of the certificate of sale issued by the Commissioners of
the Land Office under the provisions of this article and the right
to be substituted in the place of the holder and owner of such
certificate of sale as the assignee thereof; and upon a production
to the proper officer of a tax certificate given upon such tax sale,
in case such lands have been redeemed, such tax purchaser shall have
the right to make any payment of principal or interest then in
default upon such certificate of sale as the assignee thereof. But
no tax deed shall be issued upon any tax certificate procured under
the provisions of this article, while legal title of said lands
remains in the State of Oklahoma.
R.L. 1910, § 7148. Renumbered from § 185 of this title by Laws
2010, c. 41, § 96, emerg. eff. April 2, 2010.
after the sale of lands, transmit to the clerk of each county in
which any lands mentioned in this article have been sold, a detailed
description of each parcel of the land so sold and the names of the
purchaser, and the clerk shall extend the same upon the tax rolls
for the purpose of taxation, and the same shall thereupon become
subject to taxation the same as other lands and the taxes assessed
thereon collected and enforced in like manner as against other
lands: Provided, however, that the purchaser, at a tax sale of any
such lands sold for delinquent taxes shall acquire, by virtue of
such purchase only such rights and interest as belong to the holder
and owner of the certificate of sale issued by the Commissioners of
the Land Office under the provisions of this article and the right
to be substituted in the place of the holder and owner of such
certificate of sale as the assignee thereof; and upon a production
to the proper officer of a tax certificate given upon such tax sale,
in case such lands have been redeemed, such tax purchaser shall have
the right to make any payment of principal or interest then in
default upon such certificate of sale as the assignee thereof. But
no tax deed shall be issued upon any tax certificate procured under
the provisions of this article, while legal title of said lands
remains in the State of Oklahoma.
R.L. 1910, § 7148. Renumbered from § 185 of this title by Laws
2010, c. 41, § 96, emerg. eff. April 2, 2010.
Status: in_force · Read it on the official government site
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