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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE BILL 1197 By: Mann
AS INTRODUCED
An Act relating to county resale auctions; amending
68 O.S. 2021, Sections 3129, as last amended by
Section 4, Chapter 179, O.S.L. 2025, and 3135 (68
O.S. Supp. 2025, Section 3129), which relate to
county resale auctions; disallowing use of cash for
certain purposes; requiring certain use of certified
funds; mandating certain deposit by certified funds;
updating statutory language; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 3129, as
last amended by Section 4, Chapter 179, O.S.L. 2025 (68 O.S. Supp.
2025, Section 3129), is amended to read as follows:
Section 3129. A. On the day real estate is advertised for
resale, the county treasurer shall offer same for sale at the office
of the county treasurer between the hours of eight a.m. and five
p.m., the exact hours of each sale to be determined by the local
county treasurer, and continue the sale thereafter from day to day
between such hours until all of the real estate is sold and is
concluded by the county treasurer. The real estate shall be sold at
public auction to the highest bidder for cash or certified funds.
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Online auctions may accept online payments.
B. The county treasurer may choose to hold the June resale
through an online auction instead of the in-person process as
prescribed in subsection A of this section. Such online auctions
shall occur during regular business hours and shall follow all other
requirements of the resale auction until all of the real estate is
sold and is concluded by the county treasurer. The county treasurer
may select a firm to conduct the online auction with the cost of the
online auctioneer to be added to the sale of each property.
C. 1. As used in this section, “nuisance property” shall be
defined as property that is deemed unmarketable or unusable due to
the existence of liens in excess of the property’s fair market value
as shown by the county assessor’s office or due to environmental
problems or conditions that exist on the property that would cost
more to remedy than the fair market value of the property as shown
by the county assessor’s office, or property in which abatement
liens have been placed upon the property by a municipality in excess
of twenty-five percent (25%) of the property’s fair market value as
shown by the county assessor’s office.
2. All property must be sold for a sum not less than two-thirds
(2/3) of the assessed value of such real estate as fixed for the
current fiscal year, or for the total amount of taxes, penalties,
interest, and costs due on such property, whichever is the lesser.
Notwithstanding, there shall be a reserve minimum bid placed in an
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amount covering all taxes, abatement costs, penalties, interest, and
costs due to a municipality if the right to exercise the reserve
minimum bid is noticed to the county treasurer. With the exception
of nuisance property, if there is no bid equal to or greater than
the sum so required, the county treasurer shall bid off the same in
the name of the county. However, the property must be bid off in
the name of the municipality if demand is made in writing by a
municipality which has outstanding liens upon the property. In
cases of nuisance property, the county treasurer shall have
discretion to not bid off the property in the name of the county and
instead allow the property to remain under its current ownership,
unless demand is made in writing by a municipality which has
outstanding liens upon the property. “Nuisance property” shall be
defined as property that is deemed unmarketable or unusable due to
the existence of liens in excess of the property’s fair market value
as shown by the county assessor’s office or due to environmental
problems or conditions that exist on the property that would cost
more to remedy than the fair market value of the property as shown
by the county assessor’s office, or property in which abatement
liens have been placed upon the property by a municipality in excess
of twenty-five percent (25%) of the property’s fair market value as
shown by the county assessor’s office. Greenbelts, common areas,
easements, retention ponds, and detention ponds may also be
considered nuisance property if transference of ownership to either
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the county or a third party would cause a hardship to the
neighborhood or subdivision these areas were meant to serve or to
the county or third party.
3. The county treasurer shall make the determination, in
conjunction with review and approval of the board of county
commissioners, upon consideration of the above factors provisions of
paragraphs 1 and 2 of this subsection, as to whether or not property
constitutes nuisance property. The said nuisance property
determination may be made at any time during the year, including
before or immediately after the June resale. In the case of a
nuisance property that has liens from a city or town, if a minimum
bid is not made, the city or town shall be credited a bid on the
property equal to the amount of the lien of the city or town if its
intention to do so is made known to the county treasurer prior to
the sale or at the sale.
4. In the case of a nuisance property with liens from a city or
town, if a minimum bid is not made, the nuisance property shall be
bid off in the name of the city or town if its intention to do so is
made known to the county treasurer prior to the sale or at the sale.
All property bid off in the name of the county shall be for the
amount of all taxes, penalties, interest, and costs due thereon, and
the county treasurer shall issue a deed therefor to the board of
county commissioners for the use and benefit of the county. All
nuisance property bid off in the name of the city or town shall be
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for the amount of any municipal liens due thereon, and the county
treasurer shall issue a deed therefor to the city or town for the
use and benefit of the city or town.
D. The county treasurers shall provide to the Oklahoma Health
Care Authority (OHCA) a list of properties that will be sold at tax
resales in their respective counties. Using the information
provided, the OHCA shall produce a list for each county of
properties on which the OHCA has liens. The county treasurers shall
make the list of properties with the OHCA liens available to
potential buyers at the tax resales. The OHCA shall file a release
of the liens on properties that fit the definition of blighted
properties areas, as defined in Section 38-101 of Title 11 of the
Oklahoma Statutes, in the county records of the county where the
property is located upon request of that county’s treasurer. The
filing of the lien release shall not extinguish the debt owed to the
OHCA, which may be enforced through any legal means available to the
OHCA.
E. The county shall not be liable to the state or any taxing
district thereof for any part of the amount for which any property
may be sold to such county. All property bid off in the name of the
county shall be exempt from ad valorem taxation as long as title is
held for the county.
F. 1. The county shall not be civilly liable for any
environmental problems or conditions on any property which that
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existed on the property prior to the county’s involuntary ownership
of the property pursuant to this section, or which that may result
from such environmental problems or conditions on the property.
During the period of the county’s involuntary ownership of the
property, the person or persons who would be legally liable for the
environmental problems or conditions on the property but for the
county’s ownership shall continue to be liable for such
environmental problems or conditions.
2. In addition, the county shall not be subject to civil
liability with regard to any actions taken by the county to
remediate any problems or conditions on the property resulting from
the environmental problems or conditions if the remedial action is
not performed in a reckless or negligent manner.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 3135, is
amended to read as follows:
Section 3135. A. Any property acquired by the county under the
provisions of the resale tax laws may be sold by the county
treasurer, after notice by publication, at a price as may be
approved by the board of county commissioners, the notice to be
given after receipt of bid on the property. The notice shall be
published by the county treasurer once during each of the three (3)
consecutive weeks preceding the sale, and if there be no paper is no
newspaper published in the county, the county treasurer shall give
notice by post a written or printed notice posted on the door of the
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courthouse. The notice shall embrace include a description of the
property, the amount bid, and the name of the bidder, and state that
the sale of the property so listed shall be made at the price and to
the bidder at a given date, beginning at an hour to be specified
therein, subject to the approval of the board of county
commissioners, unless higher bids are received at the sale. On the
date stated in the notice, the property shall be sold by the county
treasurer to the highest competitive bidder, for cash in hand or
certified funds, or to the original bidder if there be no higher
price is offered. The sale in any event shall be subject to the
approval of the board of county commissioners in its discretion.
The cost of the advertisement and other expense expenses incident to
the sale, as provided by law, shall be apportioned to the respective
tracts listed in the sale and shall be added to the sale price of
the real estate as a separate and additional charge and shall be
paid by the purchaser, in addition to the amount bid upon the real
estate. A deposit of certified funds shall be required of any
bidder before advertisement of the property to cover the
advertisement and costs. Upon declaring the successful bidder at
the sale, and before closing the sale, the bidder shall be required
to make, or increase, the bid sufficient to cover the cost of
advertising and sale, and sufficient to cover the fees of the county
clerk for the recording mandatorily required by law upon approval by
the board of county commissioners, otherwise the sale shall
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continue. Upon approval of the sale as hereinbefore provided, the
chair of the board of county commissioners shall execute a deed
conveying title to the purchaser of the property in as full and
ample manner as by law provided on a form prescribed by the State
Auditor and Inspector.
B. In addition to the methods provided for in subsection A of
this section, the county may also periodically hold auctions to sell
any property or properties acquired by the county under the
provisions of the resale tax laws. The auctions shall be held at a
time, date, and place as set by the county treasurer with the
approval of the county commissioners. On the date of the auction,
the property or properties shall be sold by the county treasurer to
the highest competitive bidder, for cash in hand or certified funds.
Any bid which is less than all of the real estate ad valorem taxes
owed at the time of the original resale shall be accepted only upon
approval of the county commissioners and the county excise board.
The county treasurer and county commissioners may contract with an
auctioneer to conduct the auction for a fee or commission as may be
mutually agreed upon. If an auctioneer is employed, the auctioneer
shall be responsible for conducting the auction and all the
necessary advertising.
SECTION 3. This act shall become effective November 1, 2026.
60-2-2294 MSBB 11/18/2025 3:39:40 PM