Oklahoma Statutes
Title 64. Public Lands
§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.

Structure Oklahoma Statutes