Okla. Stat. tit. 68, § 68-3106

A. Except for periods governed by the provisions of subsection

C of Section 3148 of this title, the county treasurer, according to

the law, shall give notice of delinquent taxes and special

assessments by publication once a week for two (2) consecutive weeks

at any time after April 1, but prior to the end of September

following the year the taxes were first due and payable, in some

newspaper in the county to be designated by the county treasurer.

Such notice shall contain a notification that all lands on which the

taxes are delinquent and remain due and unpaid will be sold in

accordance with Section 3105 of this title, a list of the lands to

be sold, the name or names of the last record owner or owners as of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1328

the preceding December 31 or later as reflected 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 and the

amount of taxes due and delinquent. If the sale involves property

upon which is located a manufactured home the notice shall contain

the following language: "The sale hereby advertised involves a

manufactured home which may be subject to the right of a secured

party to repossess. A holder of a perfected security interest in

such manufactured home may be able to pay ad valorem taxes based

upon the value of the manufactured home apart from the value of real

property." In addition to said published notice, the county

treasurer shall give notice by mailing to the record owner of said

real property as of the preceding December 31 or later as reflected

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, a notice stating the amount of delinquent taxes owed and

informing the owner that the subject real property will be sold as

provided for in Section 3105 of this title if the delinquent taxes

are not paid and showing the legal description of the property of

the owner being sold. Failure to receive said notice shall not

invalidate said sale. The county treasurer shall charge and collect

in cash, cashier's check or money order, in addition to the taxes,

interest and penalty, the publication fees as provided by the

provisions of Section 121 of Title 28 of the Oklahoma Statutes, and

Five Dollars ($5.00) plus postage for mailing the notice, which

shall be paid into the county treasury or whatever fund the

publication and mailing fee expenses came from, and the county shall

pay the cost of the publication of such notice. But in no case

shall the county be liable for more than the amount charged to the

delinquent lands for advertising and the cost of mailing.

B. If personal property taxes become delinquent on a

manufactured home which is located on property not owned by the

owner of the manufactured home and the county treasurer provides

notice pursuant to Sections 3102 and 3103 of this title, such notice

shall also be sent to the last-known address of the owner of the

real property on which the manufactured home is located.