Okla. Stat. tit. 68, § 68-3140
This is the official text of Okla. Stat. tit. 68, § 68-3140, 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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Procedure to cancel deed
Official statutory text
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1348
To defeat the deed, the person desiring to set the same aside
and recover the land, or to resist the recovery of possession by the
holder of the deed, in addition to showing clearly the entire
failure to do some one or all the things of which the tax deed is
made presumptive evidence, must show that he or the person under
whom he claims had the right to redeem the land from tax sale at the
time the deed was made, and must, when his action to set aside the
tax deed is brought, or a defense to a recovery of possession is
pleaded, tender in open court for the use of the holder of the tax
deed, all taxes, penalties, interests and costs, which the party
seeking to redeem would be bound to pay if he was then redeeming the
land from tax sale, and on failure so to do, his action or defense,
as the case may be, shall be dismissed. The rule that tax
proceedings are to be strictly construed as against the tax
purchaser, shall not apply to proceedings under this article, but in
all courts its provisions shall be liberally construed, to the end
that its provisions and all proceedings thereunder shall be
sustained.
To defeat the deed, the person desiring to set the same aside
and recover the land, or to resist the recovery of possession by the
holder of the deed, in addition to showing clearly the entire
failure to do some one or all the things of which the tax deed is
made presumptive evidence, must show that he or the person under
whom he claims had the right to redeem the land from tax sale at the
time the deed was made, and must, when his action to set aside the
tax deed is brought, or a defense to a recovery of possession is
pleaded, tender in open court for the use of the holder of the tax
deed, all taxes, penalties, interests and costs, which the party
seeking to redeem would be bound to pay if he was then redeeming the
land from tax sale, and on failure so to do, his action or defense,
as the case may be, shall be dismissed. The rule that tax
proceedings are to be strictly construed as against the tax
purchaser, shall not apply to proceedings under this article, but in
all courts its provisions shall be liberally construed, to the end
that its provisions and all proceedings thereunder shall be
sustained.
Status: in_force · Read it on the official government site
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