Okla. Stat. tit. 68, § 68-3133

(a) A resale tax deed executed in substantial compliance with

the provisions of the preceding section shall be prima facie

evidence in all courts of the state, and in all suits and

controversies relating to the rights of the grantee named in said

deed, his heirs, successors or assigns, to the land thereby

conveyed, of the following facts:

(1) That the real property deeded was subject to taxation for

the year or years included in such sale;

(2) That the property had been legally assessed for such year;

(3) That the taxes were levied according to law;

(4) That the said property was legally sold to the county at

delinquent tax sale more than two (2) years prior to said resale and

that the lien acquired by the county at such sale remained in the

county;

(5) That the property deeded had not been redeemed from sale at

the date of the deed;

(6) That the property was legally sold at resale to the grantee

named in said resale deed and was duly advertised before being sold;

(7) That all proceedings, notices and duties provided, required

and imposed by law prerequisite to the vesting of authority in the

county treasurer to execute such deed had been followed, given,

complied with and performed.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1340

(b) To defeat the deed it must be clearly pleaded and clearly

proven that one or more of the essential prerequisites to the

vesting of authority in said county treasurer to execute such deed

was wholly omitted and not done; and a showing that one or more of

said prerequisites was irregularly done shall not be sufficient to

defeat the deed.