Oklahoma · 68 O.S. §§3105, 3113, 3119, 3125, 3127Oklahoma tax resale: three years delinquent, redemption until the auction, and the resale tax deed

When real property taxes in Oklahoma have been unpaid for three years or more from the date they first became due, the county treasurer advertises and sells the property at the tax resale held on the second Monday of June – or in an online auction started that week (68 O.S. §§3105(A), 3125). Notice is published once a week for four consecutive weeks before the sale (§3127). The owner, or anyone with a legal or equitable interest, may redeem at any time before the resale auction starts by paying the county treasurer the amount originally delinquent with interest and accrued costs; minors and mentally incapacitated owners get one year after the disability ends (§3113). In counties over 100,000 people the treasurer doesn't sell a single-family home lived in by an owner 65 or older or totally disabled, with income under the federal poverty guidelines and a taxable value of $180,000 or less, that isn't rented (§3105(B)). The resale tax deed conveys only the surface and the minerals owned by the surface owner, not other people's interests (§3119).