Okla. Stat. tit. 68, § 68-3105

assessments - Exemption.

A. The county treasurer shall in all cases, except those

provided for in subsection B of this section and except for periods

governed by the provisions of subsection C of Section 3148 of this

title, where taxes are a lien upon real property and have been

unpaid for a period of three (3) years or more as of the date such

taxes first became due and payable, advertise and sell such real

estate for such taxes and all other delinquent taxes, special

assessments and costs at the tax resale provided for in Section 3125

of this title, which shall be held on the second Monday of June each

year in each county. The county treasurer shall not be bound before

so doing to proceed to collect by sale all personal taxes on

personal property which are by law made a lien on realty, but shall

include such personal tax with that due on the realty, and shall

sell the realty for all of the taxes and special assessments.

B. In counties with a population in excess of one hundred

thousand (100,000) persons according to the most recent Federal

Decennial Census, the county treasurer shall not conduct a tax sale

of such real estate where taxes are a lien upon real property if the

following conditions are met:

1. The real property contains a single-family residential

dwelling;

2. The individual residing on the property is sixty-five (65)

years of age or older or has been classified as totally disabled, as

defined in subsection C of this section, and such individual owes

the taxes due on the real property;

3. The real property is not currently being used as rental

property;

4. The individual living on the property has an annual income

that does not exceed the HHS Poverty Guidelines as established each

year by the United States Department of Health and Human Services

that are published in the Federal Register and in effect at the time

that the proposed tax sale is to take place; and

5. The fair market value of the real property as reflected on

the tax rolls in the office of the county assessor does not exceed

One Hundred Eighty Thousand Dollars ($180,000.00).

C. As used in this section, a person who is "totally disabled"

means a person who is unable to engage in any substantial gainful

activity by reason of a medically determined physical or mental

impairment which can be expected to last for a continuous period of

twelve (12) months or more. Proof of disability may be established

by certification by an agency of state government, an insurance

company, or as may be required by the county treasurer. Eligibility

to receive disability benefits pursuant to a total disability under

the Federal Social Security Act shall constitute proof of disability

for purposes of this section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1327

D. It shall be the duty of the individual owning property

subject to the provisions of subsection B of this section to make

application to the county treasurer for an exemption from a tax sale

prior to the property being sold. It shall also be the duty of the

individual to provide evidence to the county treasurer that the

individual meets the financial requirements outlined in paragraph 4

of subsection B of this section and all other requirements of this

section to qualify for the exemption. Any individual claiming the

exemption provided in this section shall establish eligibility for

the exemption each year the exemption is claimed.

E. Taxes, interest and penalties will continue to accrue while

the exemption is claimed. The exemption from sale of property

described in this section shall no longer be applicable and the

county treasurer shall proceed with the sale of such real estate if

any of the conditions prescribed in this section are no longer met.

F. Every notice of tax resale shall contain language approved

by the Office of the State Auditor and Inspector informing the

taxpayer of the provisions of this section.