us-ok/stat
Okla. Stat. tit. 68, § 3148
Officials - Failure to perform duties – Postponement during a Catastrophic Health Emergency
# A.
Any county official charged with any duty in connection with the holding of delinquent tax sales and tax resales who fails to perform such duty, shall be guilty of malfeasance in office and upon conviction thereof shall be removed from office. In addition, any official who fails to perform such duty shall forfeit all salary or compensation for his or her services for a period of three (3) months after such failure might, with due diligence, have been discovered; and any official who approves, or votes to approve, a claim for salary or compensation, or issues, registers or pays a warrant for salary or compensation, in violation of the foregoing, shall be liable upon his or her official bond for the payment of such salary or compensation.
# B.
The provisions of this section relate to the duty of the board of county commissioners and the county excise board to provide funds for preparing and advertising delinquent tax sales and tax resales, and to the duty of the county treasurer to prepare, advertise and hold such delinquent tax sales and tax resales.
However, no county official shall be held responsible for failure to hold a tax resale when prevented from doing so by prior failure to hold a delinquent tax sale, or for failure to provide more than a substantial portion of the funds necessary to pay the cost of advertising a tax resale.
# C.
In the event the Governor declares a Catastrophic Health
Emergency pursuant to the Catastrophic Health Emergency Powers Act, the board of county commissioners, upon the written request of the county treasurer, shall postpone delinquent tax sales and related delinquent tax notices and publications. The county treasurer shall designate the period of postponement up to but not more than one (1) year. Upon postponement action by the board of county commissioners, the county treasurer shall advertise the details of the postponement in the same manner as other delinquent tax legal publications once per week for four (4) consecutive weeks.
Amendment history
Added by Laws 1965, c. 501, § 2. Renumbered from § 24400 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992, and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 2020, c. 25, § 6, emerg. eff. May 18, 2020.
Source: view the official text
Nearby sections (25 sections)
- 3136 · Report of sale by county of property acquired at resale -…
- 3137 · Resale property fund
- 3138 · Conditions precedent to action to restrain tax collection
- 3139 · Official neglect not to affect sale
- 3140 · Procedure to cancel deed
- 3141 · Limitation of action to recover land - Payment of taxes due
- 3142 · Tax lien subject to other state lien
- 3143 · Prior lien of state or subdivisions against public service…
- 3144 · Quitclaim deed to land sold through error
- 3145 · Survival and enforcement of covenants and restrictions running…
- 3146 · Restrictions and covenants to which law applicable
- 3147 · Other rights surviving to grantee
- 3148 · Officials - Failure to perform duties – Postponement during a…
- 3149 · Attorney General - Removal of officials
- 3150 · Officer derelict in duty forfeits pay
- 3151 · County treasurer to account quarterly
- 3152 · Duties mandatory - Penalty for failure to perform
- 3201 · Imposition of tax - Definitions
- 3202 · Exemptions
- 3203 · Persons obligated to pay tax - Requisite stamps - Recording
- 3204 · Design and distribution of stamps - Accounting - Distribution of…
- 3205 · Rules and regulations - Documentary Stamp Tax Unit
- 3206 · Violations - Punishments
- 3301 · Repealed by Laws 1991, c. 338, § 7, eff. Jan. 1, 1992
- 3401 · Short title