Oklahoma § 64-1032 - Acquisition of title to land – Certification to county

§ 64-1032. Acquisition of title to land – Certification to county

treasurer - Removal from tax list – Cancellation of taxes.

Upon the acquirement of the legal title of any lands by the

Commissioners of the Land Office, either by cancellation of the

certificate of purchase, foreclosure of mortgage, warranty deeds, or

otherwise, the Secretary of the Land Office shall certify such fact

to the county treasurer of the county in which the lands are

situated, and upon certification it shall be the mandatory duty of

the county treasurer of the county to remove the lands from the

taxable property list, and to strike from the record or make proper

notation upon the books and records of the county treasurer that all

delinquent taxes assessed and charged against the lands, and all tax

certificates and tax deeds based upon delinquent taxes, are canceled

and nullified. The recordation in the office of the proper county

clerk of any sheriff's deed to the State of Oklahoma as grantee or

of any warranty deed given to the State of Oklahoma in settlement of

mortgage indebtedness, or the cancellation of any certificate of

purchase, when certified by the Secretary of the Land Office to the

proper county treasurer, shall ipso facto cancel all delinquent

taxes on the real estate involved, and shall likewise cancel all

outstanding tax certificates or tax deeds based upon taxes levied

subsequent to the recordation of the mortgage to the Commissioners

of the Land Office, or subsequent to the issuance of the canceled

certificate of purchase by the Commissioners of the Land Office.

Added by Laws 1935, p. 116, § 29, emerg. eff. May 14, 1935. Amended

by Laws 1937, p. 132, § 10, emerg. eff. March 29, 1937; Laws 2010,

c. 41, § 23, emerg. eff. April 2, 2010. Renumbered from § 151 of

this title by Laws 2010, c. 41, § 84, emerg. eff. April 2, 2010.