Oklahoma § 68-3127 - Notice of resale

§ 68-3127. Notice of resale

The county treasurer, according to the law, shall give notice of

the resale of such real estate by publication of said notice once a

week for four (4) consecutive weeks preceding such sale, in some

newspaper, having been continuously published one hundred four (104)

consecutive weeks with admission to the United States mails as

second-class mail matter, with paid circulation and published in the

county where delivered to the mails, to be designated by the county

treasurer; and if there be no paper published in the county, or

publication is refused, the county treasurer shall give notice by

written or printed notice posted on the door of the courthouse.

Such notice shall contain a description of the real estate to be

sold, the name of the record owner of said real estate as of the

preceding December 3l or later as shown by the records in the office

of the county assessor, which records shall be updated based on real

property conveyed after October 1 each year, the time and place of

sale, the website if conducted through an online auction, a

statement of the date on which said real estate taxes first became

due and payable as provided for in Section 2913 of this title, the

year or years for which taxes have been assessed but remain unpaid

and a statement that the same has not been redeemed, the total

amount of all delinquent taxes, costs, penalties and interest

accrued, due and unpaid on the same, and a statement that such real

estate will be sold to the highest bidder for cash. It shall not be

necessary to set forth the amount of taxes, penalties, interest and

costs accrued each year separately, but it shall be sufficient to

publish the total amount of all due and unpaid taxes, penalties,

interest and costs. The county treasurer shall, at least thirty

Oklahoma Statutes - Title 68. Revenue and Taxation

(30) days prior to such resale of real estate, give notice by

certified mail, by mailing to the record owner of said real estate,

as shown by the records in the county assessor's office, which

records shall be updated based on real property conveyed after

October 1 each year, and to all mortgagees of record of said real

estate a notice stating the method, the time and, if in person,

place of said resale and showing the legal description of the real

property to be sold. If the county treasurer does not know and

cannot, by the exercise of reasonable diligence, ascertain the

address of any mortgagee of record, then the county treasurer shall

cause an affidavit to be filed with the county clerk, on a form

approved by the State Auditor and Inspector, stating such fact,

which affidavit shall suffice, along with publication as provided

for by this section, to give any mortgagee of record notice of such

resale. Neither failure to send notice to any mortgagee of record

of said real estate nor failure to receive notice as provided for by

this section shall invalidate the resale, but the resale tax deed

shall be ineffective to extinguish any mortgage on said real estate

of a mortgagee to whom no notice was sent. A failure to advertise,

an error in the advertisement, or an error in conducting the sale

shall not invalidate a sale at the proper time and places for taxes

of any land on which the taxes were due and not paid. Beginning on

April 24, 2008, no encumbrancer of real property in this state shall

be permitted to file any instrument purporting to encumber real

property in any county of the state with any county clerk unless the

instrument states on its face the mailing address of such

encumbrancer.

Added by Laws 1965, c. 501, § 2. Amended by Laws 1974, c. 80, § 2,

eff. Jan. 1, 1975; Laws 1984, c. 295, § 5, eff. Jan. 1, 1985.

Renumbered from § 24331 of this title by Laws 1988, c. 162, § 161,

eff. Jan. 1, 1992, as amended by Laws 1991, c. 249, § 1, eff. Jan.

1, 1992. Amended by Laws 2008, c. 82, § 6, emerg. eff. April 24,

2008; Laws 2010, c. 416, § 2, eff. Nov. 1, 2010; Laws 2025, c. 179,

§ 3, eff. Nov. 1, 2025.