1. (a) Pursuant to 68 O.S. § 3131, when any tract or lot of land is resold by a county for more than the taxes, penalties, interest and cost due thereon, the county treasurer shall notify the Oklahoma Tax Commission within thirty (30) days after the resale. The notification shall be filed electronically in a form prescribed by the Tax Commission and shall contain all information necessary to determine whether a tax lien exists on the subject property, including:
2. (1) County of property resale;
3. (2) Tax warrant number;
4. (3) Taxpayer information as listed on the tax warrant, including name and the last four digits of taxpayer social security number;
5. (4) Name of individual who owned the property prior to sale;
6. (5) Full property street address; and
7. (6) Amount of excess proceeds from property tax resale.
8. (b) Within sixty (60) days of receipt of the notification outlined in (a), the Oklahoma Tax Commission shall provide notice to the county treasurer of any outstanding tax liabilities, including tax, penalty and interest, attached to each tract or lot of land, regardless of whether a tax warrant has been filed. If any outstanding liabilities exist, the Oklahoma Tax Commission shall include a payment voucher for the county to reference or include when remitting payment. The county treasurer shall remit payment to the Tax Commission in the amount of the outstanding tax liabilities or the excess proceeds, whichever is less, and shall associate all payments to a corresponding payment voucher.

Added at 42 Ok Reg, Number 20, effective 7-15-25