Okla. Stat. tit. 68, § 68-3129

liability.

A. On the day real estate is advertised for resale, the county

treasurer shall offer same for sale at the office of the county

treasurer between the hours of eight a.m. and five p.m., the exact

hours of each sale to be determined by the local county treasurer,

and continue the sale thereafter from day to day between such hours

until all of the real estate is sold and is concluded by the

treasurer. The real estate shall be sold at public auction to the

highest bidder for cash or certified funds. Online auctions may

accept online payments.

B. The county treasurer may choose to hold the June resale

through an online auction instead of the in-person process as

prescribed in subsection A of this section. Such online auctions

shall occur during regular business hours and shall follow all other

requirements of the resale auction until all of the real estate is

sold and is concluded by the treasurer. The county treasurer may

select a firm to conduct the online auction with the cost of the

online auctioneer to be added to the sale of each property.

C. All property must be sold for a sum not less than two-thirds

(2/3) of the assessed value of such real estate as fixed for the

current fiscal year, or for the total amount of taxes, penalties,

interest and costs due on such property, whichever is the lesser.

Notwithstanding, there shall be a reserve minimum bid placed in an

amount covering all taxes, abatement costs, penalties, interest,

costs due to a municipality if the right to exercise the reserve

minimum bid is noticed to the county treasurer. With the exception

of nuisance property, if there is no bid equal to or greater than

the sum so required, the county treasurer shall bid off the same in

the name of the county. However, the property must be bid off in

the name of the municipality if demand is made in writing by a

municipality which has outstanding liens upon the property. In

cases of nuisance property, the county treasurer shall have

discretion to not bid off the property in the name of the county and

instead allow the property to remain under its current ownership,

unless demand is made in writing by a municipality which has

outstanding liens upon the property. "Nuisance property" shall be

defined as property that is deemed unmarketable or unusable due to

the existence of liens in excess of the property's fair market value

as shown by the county assessor's office or due to environmental

problems or conditions that exist on the property that would cost

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1334

more to remedy than the fair market value of the property as shown

by the county assessor's office, or property in which abatement

liens have been placed upon the property by a municipality in excess

of twenty-five percent (25%) of the property's fair market value as

shown by the county assessor's office. Greenbelts, common areas,

easements, retention ponds and detention ponds may also be

considered nuisance property if transference of ownership to either

the county or a third party would cause a hardship to the

neighborhood or subdivision these areas were meant to serve or to

the county or third party. The county treasurer shall make the

determination, in conjunction with review and approval of the board

of county commissioners, upon consideration of the above factors, as

to whether or not property constitutes nuisance property. The said

nuisance property determination may be made at any time during the

year, including before or immediately after the June resale. In the

case of a nuisance property that has liens from a city or town, if a

minimum bid is not made, the city or town shall be credited a bid on

the property equal to the amount of the lien of the city or town if

its intention to do so is made known to the county treasurer prior

to the sale or at the sale. In the case of a nuisance property with
ng before or immediately after the June resale. In the

case of a nuisance property that has liens from a city or town, if a

minimum bid is not made, the city or town shall be credited a bid on

the property equal to the amount of the lien of the city or town if

its intention to do so is made known to the county treasurer prior

to the sale or at the sale. In the case of a nuisance property with

liens from a city or town, if a minimum bid is not made, the

nuisance property shall be bid off in the name of the city or town

if its intention to do so is made known to the county treasurer

prior to the sale or at the sale. All property bid off in the name

of the county shall be for the amount of all taxes, penalties,

interest and costs due thereon, and the county treasurer shall issue

a deed therefor to the board of county commissioners for the use and

benefit of the county. All nuisance property bid off in the name of

the city or town shall be for the amount of any municipal liens due

thereon, and the county treasurer shall issue a deed therefor to the

city or town for the use and benefit of the city or town.

D. The county treasurers shall provide to the Oklahoma Health

Care Authority (OHCA) a list of properties that will be sold at tax

resales in their respective counties. Using the information

provided, the OHCA shall produce a list for each county of

properties on which the OHCA has liens. The county treasurers shall

make the list of properties with the OHCA liens available to

potential buyers at the tax resales. The OHCA shall file a release

of the liens on properties that fit the definition of blighted

properties, as defined in Section 38-101 of Title 11 of the Oklahoma

Statutes, in the county records of the county where the property is

located upon request of that county's treasurer. The filing of the

lien release shall not extinguish the debt owed to the OHCA which

may be enforced through any legal means available to the OHCA.

E. The county shall not be liable to the state or any taxing

district thereof for any part of the amount for which any property

may be sold to such county. All property bid off in the name of the

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county shall be exempt from ad valorem taxation as long as title is

held for the county.

F. 1. The county shall not be civilly liable for any

environmental problems or conditions on any property which existed

on the property prior to the county's involuntary ownership of the

property pursuant to this section, or which may result from such

environmental problems or conditions on the property. During the

period of the county's involuntary ownership of the property, the

person or persons who would be legally liable for the environmental

problems or conditions on the property but for the county's

ownership shall continue to be liable for such environmental

problems or conditions.

2. In addition, the county shall not be subject to civil

liability with regard to any actions taken by the county to

remediate any problems or conditions on the property resulting from

the environmental problems or conditions if the remedial action is

not performed in a reckless or negligent manner.