Okla. Stat. tit. 68, § 68-3130
This is the official text of Okla. Stat. tit. 68, § 68-3130, 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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Monies received at resale deemed collections of tax -
Official statutory text
Credit and apportionment.
Monies received by the county treasurer at resale from
individual purchasers, not redemptioners, shall nevertheless be
deemed to be collections of tax, and if no redemption be had before
issuance and delivery of a deed therefor, the tax monies so
collected, not including excess proceeds to be held for the owner
thereof, shall be credited and apportioned as such taxes would have
been apportioned had they been paid in the proper time and manner,
and the monies so collected representing penalties on ad valorem
tax, listing fees and publication costs shall be credited to the
"resale property fund" of such county as hereinafter provided. In
instances where vacant lots are offered for sale for both ad valorem
taxes and special improvement taxes, but are sold for less than the
total sum due, the county treasurer shall, after deducting the
listing fees and publication costs, apportion the proceeds of such
sale ratably between the ad valorem and special improvement tax
accounts in the same ratio such proceeds bear to the total tax
published as due for such resale.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1336
Monies received by the county treasurer at resale from
individual purchasers, not redemptioners, shall nevertheless be
deemed to be collections of tax, and if no redemption be had before
issuance and delivery of a deed therefor, the tax monies so
collected, not including excess proceeds to be held for the owner
thereof, shall be credited and apportioned as such taxes would have
been apportioned had they been paid in the proper time and manner,
and the monies so collected representing penalties on ad valorem
tax, listing fees and publication costs shall be credited to the
"resale property fund" of such county as hereinafter provided. In
instances where vacant lots are offered for sale for both ad valorem
taxes and special improvement taxes, but are sold for less than the
total sum due, the county treasurer shall, after deducting the
listing fees and publication costs, apportion the proceeds of such
sale ratably between the ad valorem and special improvement tax
accounts in the same ratio such proceeds bear to the total tax
published as due for such resale.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1336
Status: in_force · Read it on the official government site
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