Okla. Stat. tit. 68, § 68-3148
This is the official text of Okla. Stat. tit. 68, § 68-3148, 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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Officials - Failure to perform duties – Postponement
Official statutory text
during a Catastrophic Health Emergency.
A. Any county official charged with any duty in connection with
the holding of delinquent tax sales and tax resales who fails to
perform such duty, shall be guilty of malfeasance in office and upon
conviction thereof shall be removed from office. In addition, any
official who fails to perform such duty shall forfeit all salary or
compensation for his or her services for a period of three (3)
months after such failure might, with due diligence, have been
discovered; and any official who approves, or votes to approve, a
claim for salary or compensation, or issues, registers or pays a
warrant for salary or compensation, in violation of the foregoing,
shall be liable upon his or her official bond for the payment of
such salary or compensation.
B. The provisions of this section relate to the duty of the
board of county commissioners and the county excise board to provide
funds for preparing and advertising delinquent tax sales and tax
resales, and to the duty of the county treasurer to prepare,
advertise and hold such delinquent tax sales and tax resales.
However, no county official shall be held responsible for failure to
hold a tax resale when prevented from doing so by prior failure to
hold a delinquent tax sale, or for failure to provide more than a
substantial portion of the funds necessary to pay the cost of
advertising a tax resale.
C. In the event the Governor declares a Catastrophic Health
Emergency pursuant to the Catastrophic Health Emergency Powers Act,
the board of county commissioners, upon the written request of the
county treasurer, shall postpone delinquent tax sales and related
delinquent tax notices and publications. The county treasurer shall
designate the period of postponement up to but not more than one (1)
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1351
year. Upon postponement action by the board of county
commissioners, the county treasurer shall advertise the details of
the postponement in the same manner as other delinquent tax legal
publications once per week for four (4) consecutive weeks.
A. Any county official charged with any duty in connection with
the holding of delinquent tax sales and tax resales who fails to
perform such duty, shall be guilty of malfeasance in office and upon
conviction thereof shall be removed from office. In addition, any
official who fails to perform such duty shall forfeit all salary or
compensation for his or her services for a period of three (3)
months after such failure might, with due diligence, have been
discovered; and any official who approves, or votes to approve, a
claim for salary or compensation, or issues, registers or pays a
warrant for salary or compensation, in violation of the foregoing,
shall be liable upon his or her official bond for the payment of
such salary or compensation.
B. The provisions of this section relate to the duty of the
board of county commissioners and the county excise board to provide
funds for preparing and advertising delinquent tax sales and tax
resales, and to the duty of the county treasurer to prepare,
advertise and hold such delinquent tax sales and tax resales.
However, no county official shall be held responsible for failure to
hold a tax resale when prevented from doing so by prior failure to
hold a delinquent tax sale, or for failure to provide more than a
substantial portion of the funds necessary to pay the cost of
advertising a tax resale.
C. In the event the Governor declares a Catastrophic Health
Emergency pursuant to the Catastrophic Health Emergency Powers Act,
the board of county commissioners, upon the written request of the
county treasurer, shall postpone delinquent tax sales and related
delinquent tax notices and publications. The county treasurer shall
designate the period of postponement up to but not more than one (1)
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1351
year. Upon postponement action by the board of county
commissioners, the county treasurer shall advertise the details of
the postponement in the same manner as other delinquent tax legal
publications once per week for four (4) consecutive weeks.
Status: in_force · Read it on the official government site
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