Oklahoma tax sale statutes

The governing law

Oklahoma is a tax deed state, and it has been one since 2008. There is exactly one investor auction: the annual tax resale, held by the county treasurer on the second Monday of June in each of the 77 counties. A parcel reaches that auction once its taxes have been a lien and unpaid for three years or more counting from the date the taxes first became due and payable. The winning bidder receives a resale tax deed that vests an absolute and perfect title in fee simple and cancels the delinquent taxes, subject to claims the state may have had. No tax lien certificate is sold to a private investor anywhere in Oklahoma. The October certificate sale that older guides describe was run under 68 O.S. 3107 and the sections around it, and the Legislature repealed all of them in 2008, leaving only a grandfather clause for people who already held a certificate. The governing law is Title 68, Article 31 of the Oklahoma Statutes, 68 O.S. 3101 and following.