Okla. Stat. tit. 68, § 68-3135

A. Any property acquired by the county under the provisions of

the resale tax laws may be sold by the county treasurer, after

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1342

notice by publication, at a price as may be approved by the board of

county commissioners, the notice to be given after receipt of bid on

the property. The notice shall be published by the county treasurer

once during each of the three (3) consecutive weeks preceding the

sale, and if there be no paper published in the county, the county

treasurer shall give notice by written or printed notice posted on

the door of the courthouse. The notice shall embrace a description

of the property, the amount bid and the name of the bidder, and

state that the sale of the property so listed shall be made at the

price and to the bidder at a given date, beginning at an hour to be

specified therein, subject to the approval of the board of county

commissioners, unless higher bids are received at the sale. On the

date stated in the notice, the property shall be sold by the county

treasurer to the highest competitive bidder, for cash in hand or

certified funds, or to the original bidder if there be no higher

price offered. The sale in any event shall be subject to the

approval of the board of county commissioners in its discretion.

The cost of the advertisement and other expense incident to the

sale, as provided by law, shall be apportioned to the respective

tracts listed in the sale and shall be added to the sale price of

the real estate as a separate and additional charge and shall be

paid by the purchaser, in addition to the amount bid upon the real

estate. A deposit shall be required of any bidder before

advertisement of the property to cover the advertisement and costs.

Upon declaring the successful bidder at the sale, and before closing

the sale, the bidder shall be required to make, or increase, the bid

sufficient to cover cost of advertising and sale, and sufficient to

cover the fees of the county clerk for the recording mandatorily

required by law upon approval by the board of county commissioners,

otherwise the sale shall continue. Upon approval of the sale as

hereinbefore provided, the chair of the board of county

commissioners shall execute a deed conveying title to the purchaser

of the property in as full and ample manner as by law provided on a

form prescribed by the State Auditor and Inspector.

B. In addition to the methods provided for in subsection A of

this section, the county may also periodically hold auctions to sell

any property or properties acquired by the county under the

provisions of the resale tax laws. The auctions shall be held at a

time, date and place as set by the county treasurer with the

approval of the county commissioners. On the date of the auction,

the property or properties shall be sold by the county treasurer to

the highest competitive bidder, for cash in hand or certified funds.

Any bid which is less than all of the real estate ad valorem taxes

owed at the time of the original resale shall be accepted only upon

approval of the county commissioners and the county excise board.

The county treasurer and county commissioners may contract with an

auctioneer to conduct the auction for a fee or commission as may be

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mutually agreed upon. If an auctioneer is employed, the auctioneer

shall be responsible for conducting the auction and all the

necessary advertising.