Okla. Stat. tit. 68, § 68-3137

A. All penalties, interest and forfeitures which may accrue on

delinquent ad valorem taxes, whether real or personal, tangible or

intangible, on any properties, persons, firms or corporations within

any county, city, town or school district within a county; the

proceeds of sale of property acquired by the county at resale, the

proceeds of leases, rentals and other royalties arising from the

management, control and operation by the county commissioners of

property acquired by the county at resale, when collected shall be

credited to and accounted for in a special cash fund to be styled

the "resale property fund" of such county, except the proceeds of

sale of such property located in any special improvement district

and by the resale of which any special improvement taxes were

canceled, in which event the proceeds of sale thereof after having

been acquired by the county shall be divided ratably between the

resale property fund and the special improvement-tax account

(paving, etc.) of the special improvement district in which such

property is located, in the same ratio as the ad valorem tax bears

to the special improvement taxes in the total amount of such taxes

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1344

published as due at the time of the resale whereby the county

acquired title to such property. That portion so accruing to such

special improvement-tax account shall, in keeping with the statutes

relating thereto, be applied to the fund provided for retirement of

bonds and interest coupons of such improvement district.

B. The resale property fund herein created for each county is

hereby declared to be a continuous fund, not subject to fiscal year

limitations, and is hereby dedicated, insofar as may be necessary,

to the enforcement of the tax laws of the state, and is authorized

to be expended for the following purposes:

1. For the purchase of necessary records, printing, supplies

and equipment, and the employment of necessary clerical personnel,

either on whole or part-time basis, in connection with delinquent

personal tax lists and personal tax warrants, delinquent real estate

tax lists and lists of unredeemed delinquent real estate subject to

tax sale or resale, such costs to be limited to those incurred by

the county treasurer;

2. For payment of the cost of advertising or publication, or

posting if publication cannot be had, of any such lists;

3. For the reimbursement of the purchaser at resale or at

commissioners' sale of any lot, tract, or parcel of real estate,

sold at resale, against which no tax was due, or where the inclusion

of such lot, tract, or parcel in the publication and offer for

resale has been held invalid by a court of competent jurisdiction,

or where the title thereto is vested in the Commissioners of the

Land Office of the State of Oklahoma, or where such Commissioners of

the Land Office have instituted or successfully terminated mortgage

foreclosure proceedings in relation thereto prior to issuance of

either a resale tax deed or a county commissioners' deed, or where

such tract or parcel was nontaxable at the time of the assessment

thereof for taxes, or where the sale thereof to such purchaser was

illegal for any other reason; and such purchaser has no adequate

recourse against the property thus sold; such reimbursement shall be

made in the order of the claims filed with the county treasurer

therefore, when properly supported by evidence satisfactory to said

treasurer that the claimant is entitled to reimbursement hereunder.

Provided, however, that no claim for refund not filed, as herein

provided, within a period of three (3) years from the date of such

sale shall be allowed or paid from said fund;

4. For all rebates allowed under authority of statute by the

board of county commissioners or the tax roll correction board of

the county upon taxes found to have been illegally or erroneously
eimbursement hereunder.

Provided, however, that no claim for refund not filed, as herein

provided, within a period of three (3) years from the date of such

sale shall be allowed or paid from said fund;

4. For all rebates allowed under authority of statute by the

board of county commissioners or the tax roll correction board of

the county upon taxes found to have been illegally or erroneously

collected, or on sale of certificate or issue of tax deed on lands

or lots on which no tax was due or as to which the sale thereof is

or was illegal for any reason. Provided, however, before the owner

of such invalid deed may be reimbursed as aforesaid, he shall first

be required to divest himself of purported title by attaching a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1345

quitclaim deed or other disclaimer to his claim for refund, setting

out the reason for invalidity of the tax deed. The same procedure

for refund shall apply whether the tax deed be from the county

treasurer or the chairman of the board of county commissioners. The

determination of whether such property has been erroneously sold for

taxes to such purchaser, shall be made by the board of county

commissioners; and in event title under an invalid resale tax deed

remains with the county commissioners, the board of county

commissioners so finding same invalid shall execute its resolution

or order of disclaimer which shall be filed in the deed records of

the county clerk without fee. No fee shall be charged for recording

any quitclaim deed or disclaimer from the purchaser under the

provisions of this section; and

5. To pay general operating expenses for the county treasurer's

office.

C. The expenditures so made shall be made only upon sworn

itemized claims approved by the county treasurer and filed with the

county clerk and paid by cash voucher drawn by the county clerk

payable from said fund. Claims for cost of publication shall take

precedence over all other claims on said fund, otherwise said

approved claims shall be paid in the order filed as funds accrue

from sale of county property as hereinbefore provided. If any such

claim has not been paid within three (3) years, the same shall cease

to be an obligation of the resale property fund of such county; but

nothing in this article shall operate to prevent the payment for

such services from an appropriation for such purpose in the general

fund of the county in the manner and under the restrictions provided

by law.

D. Any residue of cash actually on hand in said fund at any

time, after providing for the expense of delinquent tax publication,

and for the mandatory holding of sales and resales, made or about to

be made, the purchase of necessary records, printing and supplies

and the payment of clerical hire, such expenditures, or reserve

therefor, to be limited to the necessary expenses incurred by virtue

of the authorization herein granted, may be expended by the county

commissioners, without further appropriation, in the upkeep, repair

and maintenance of unsold properties acquired by the county at

resale, by the issuance of cash warrants on such fund in payment of

sworn itemized claims therefor; limited in amount to the sum

certified to by the county treasurer as being actually on hand in

excess of the amount reserved for the purposes hereinbefore stated.

E. On or before the 30th of June of each year the county

treasurer shall file a financial statement of the resale property

fund with the county clerk for the approval of the board of county

commissioners, setting forth the necessary reserves for expenditures

either made or anticipated, to cover:

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1. The cost of preparing and making delinquent tax

publications, as hereinbefore set out;

2. The purchase of necessary records, printing and supplies and

the payment of clerical hire, such reserves therefor, to be limited
nty

commissioners, setting forth the necessary reserves for expenditures

either made or anticipated, to cover:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1346

1. The cost of preparing and making delinquent tax

publications, as hereinbefore set out;

2. The purchase of necessary records, printing and supplies and

the payment of clerical hire, such reserves therefor, to be limited

to the necessary expenses incurred by virtue of the authorization

herein granted;

3. To pay claims and encumbrances for the upkeep, repair and

maintenance of unsold properties;

4. To pay all rebates allowed under authority of statute by the

board of county commissioners or the board of tax roll corrections

upon taxes found to have been illegally or erroneously collected;

5. To pay for tax sale certificates or issue of deeds on lands

or lots on which no tax was due or as to which the sale thereof was

illegal for any reason; and

6. To pay general operating expenses for the county treasurer's

office.

F. Any balance remaining on hand over and above the necessary

reserves for the above mentioned items shall be apportioned

forthwith by the county treasurer in the following manner:

1. In each county having a net assessed valuation in excess of

Eight Million Dollars ($8,000,000.00):

a. one-third (1/3) of such surplus residue to such county

to be applied first to the payment of delinquent

warrants of such county, thereafter to its current

general fund,

b. one-third (1/3) to the cities and towns of such

county, in the ratio that the last certified assessed

valuation of each bears to the total such assessed

valuation of all such cities and towns in such county,

to be by each of them applied in the payment of any

delinquent warrants of such city or town, thereafter

to its current general fund, and

c. one-third (1/3) to the various school districts of the

county on a scholastic enumeration basis, to be

applied by each of them to the payment of any

delinquent warrants of such district and thereafter to

its current general fund.

2. In each county having a net assessed valuation of Eight

Million Dollars ($8,000,000.00) or less:

a. In the ratio that the county, city or town and school

district levy bears to the fifteen-mill levy as

allocated by the county excise board.

b. Such surplus to the cities and towns of such county in

the ratio that the last certified assessed valuation

of each bears to the total assessed valuation of all

such cities or towns in such county.

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c. Such surplus to the school districts of the county on

a scholastic enumeration basis.

d. The amounts apportioned to each county, city or town

and school district shall be applied by each of them

to the payment of any delinquent warrants of such

municipality and thereafter to its current general

fund.

G. Nothing in this section shall be construed to repeal, amend,

alter or modify any of the provisions of Sections 2479 or 2480 of

this article, but shall be construed to be cumulative thereto.