Okla. Stat. tit. 68, § 68-3127
This is the official text of Okla. Stat. tit. 68, § 68-3127, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Notice of resale
Official statutory text
The county treasurer, according to the law, shall give notice of
the resale of such real estate by publication of said notice once a
week for four (4) consecutive weeks preceding such sale, in some
newspaper, having been continuously published one hundred four (104)
consecutive weeks with admission to the United States mails as
second-class mail matter, with paid circulation and published in the
county where delivered to the mails, to be designated by the county
treasurer; and if there be no paper published in the county, or
publication is refused, the county treasurer shall give notice by
written or printed notice posted on the door of the courthouse.
Such notice shall contain a description of the real estate to be
sold, the name of the record owner of said real estate as of the
preceding December 3l or later as shown 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, the time and place of
sale, the website if conducted through an online auction, a
statement of the date on which said real estate taxes first became
due and payable as provided for in Section 2913 of this title, the
year or years for which taxes have been assessed but remain unpaid
and a statement that the same has not been redeemed, the total
amount of all delinquent taxes, costs, penalties and interest
accrued, due and unpaid on the same, and a statement that such real
estate will be sold to the highest bidder for cash. It shall not be
necessary to set forth the amount of taxes, penalties, interest and
costs accrued each year separately, but it shall be sufficient to
publish the total amount of all due and unpaid taxes, penalties,
interest and costs. The county treasurer shall, at least thirty
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1332
(30) days prior to such resale of real estate, give notice by
certified mail, by mailing to the record owner of said real estate,
as shown by the records in the county assessor's office, which
records shall be updated based on real property conveyed after
October 1 each year, and to all mortgagees of record of said real
estate a notice stating the method, the time and, if in person,
place of said resale and showing the legal description of the real
property to be sold. If the county treasurer does not know and
cannot, by the exercise of reasonable diligence, ascertain the
address of any mortgagee of record, then the county treasurer shall
cause an affidavit to be filed with the county clerk, on a form
approved by the State Auditor and Inspector, stating such fact,
which affidavit shall suffice, along with publication as provided
for by this section, to give any mortgagee of record notice of such
resale. Neither failure to send notice to any mortgagee of record
of said real estate nor failure to receive notice as provided for by
this section shall invalidate the resale, but the resale tax deed
shall be ineffective to extinguish any mortgage on said real estate
of a mortgagee to whom no notice was sent. A failure to advertise,
an error in the advertisement, or an error in conducting the sale
shall not invalidate a sale at the proper time and places for taxes
of any land on which the taxes were due and not paid. Beginning on
April 24, 2008, no encumbrancer of real property in this state shall
be permitted to file any instrument purporting to encumber real
property in any county of the state with any county clerk unless the
instrument states on its face the mailing address of such
encumbrancer.
the resale of such real estate by publication of said notice once a
week for four (4) consecutive weeks preceding such sale, in some
newspaper, having been continuously published one hundred four (104)
consecutive weeks with admission to the United States mails as
second-class mail matter, with paid circulation and published in the
county where delivered to the mails, to be designated by the county
treasurer; and if there be no paper published in the county, or
publication is refused, the county treasurer shall give notice by
written or printed notice posted on the door of the courthouse.
Such notice shall contain a description of the real estate to be
sold, the name of the record owner of said real estate as of the
preceding December 3l or later as shown 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, the time and place of
sale, the website if conducted through an online auction, a
statement of the date on which said real estate taxes first became
due and payable as provided for in Section 2913 of this title, the
year or years for which taxes have been assessed but remain unpaid
and a statement that the same has not been redeemed, the total
amount of all delinquent taxes, costs, penalties and interest
accrued, due and unpaid on the same, and a statement that such real
estate will be sold to the highest bidder for cash. It shall not be
necessary to set forth the amount of taxes, penalties, interest and
costs accrued each year separately, but it shall be sufficient to
publish the total amount of all due and unpaid taxes, penalties,
interest and costs. The county treasurer shall, at least thirty
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1332
(30) days prior to such resale of real estate, give notice by
certified mail, by mailing to the record owner of said real estate,
as shown by the records in the county assessor's office, which
records shall be updated based on real property conveyed after
October 1 each year, and to all mortgagees of record of said real
estate a notice stating the method, the time and, if in person,
place of said resale and showing the legal description of the real
property to be sold. If the county treasurer does not know and
cannot, by the exercise of reasonable diligence, ascertain the
address of any mortgagee of record, then the county treasurer shall
cause an affidavit to be filed with the county clerk, on a form
approved by the State Auditor and Inspector, stating such fact,
which affidavit shall suffice, along with publication as provided
for by this section, to give any mortgagee of record notice of such
resale. Neither failure to send notice to any mortgagee of record
of said real estate nor failure to receive notice as provided for by
this section shall invalidate the resale, but the resale tax deed
shall be ineffective to extinguish any mortgage on said real estate
of a mortgagee to whom no notice was sent. A failure to advertise,
an error in the advertisement, or an error in conducting the sale
shall not invalidate a sale at the proper time and places for taxes
of any land on which the taxes were due and not paid. Beginning on
April 24, 2008, no encumbrancer of real property in this state shall
be permitted to file any instrument purporting to encumber real
property in any county of the state with any county clerk unless the
instrument states on its face the mailing address of such
encumbrancer.
Status: in_force · Read it on the official government site
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