Okla. Stat. » Title 68 — REVENUE AND TAXATION
Oklahoma Statutes

Okla. Stat. tit. 68, § 3105 (2026)

Real property to be sold for delinquent taxes and special

✓ current as of July 2026
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assessments - Exemption. A. The county treasurer shall in all cases, except those provided for in subsection B of this section and except for periods governed by the provisions of subsection C of Section 3148 of this title, where taxes are a lien upon real property and have been unpaid for a period of three (3) years or more as of the date such taxes first became due and payable, advertise and sell such real estate for such taxes and all other delinquent taxes, special assessments and costs at the tax resale provided for in Section 3125 of this title, which shall be held on the second Monday of June each year in each county. The county treasurer shall not be bound before so doing to proceed to collect by sale all personal taxes on personal property which are by law made a lien on realty, but shall include such personal tax with that due on the realty, and shall sell the realty for all of the taxes and special assessments. B. In counties with a population in excess of one hundred thousand (100,000) persons according to the most recent Federal Decennial Census, the county treasurer shall not conduct a tax sale of such real estate where taxes are a lien upon real property if the following conditions are met: 1. The real property contains a single-family residential dwelling; 2. The individual residing on the property is sixty-five (65) years of age or older or has been classified as totally disabled, as defined in subsection C of this section, and such individual owes the taxes due on the real property; 3. The real property is not currently being used as rental property; 4. The individual living on the property has an annual income that does not exceed the HHS Poverty Guidelines as established each year by the United States Department of Health and Human Services that are published in the Federal Register and in effect at the time that the proposed tax sale is to take place; and 5. The fair market value of the real property as reflected on the tax rolls in the office of the county assessor does not exceed One Hundred Eighty Thousand Dollars ($180,000.00). C. As used in this section, a person who is "totally disabled" means a person who is unable to engage in any substantial gainful activity by reason of a medically determined physical or mental impairment which can be expected to last for a continuous period of twelve (12) months or more. Proof of disability may be established by certification by an agency of state government, an insurance company, or as may be required by the county treasurer. Eligibility to receive disability benefits pursuant to a total disability under the Federal Social Security Act shall constitute proof of disability for purposes of this section.

D. It shall be the duty of the individual owning property subject to the provisions of subsection B of this section to make application to the county treasurer for an exemption from a tax sale prior to the property being sold. It shall also be the duty of the individual to provide evidence to the county treasurer that the individual meets the financial requirements outlined in paragraph 4 of subsection B of this section and all other requirements of this section to qualify for the exemption. Any individual claiming the exemption provided in this section shall establish eligibility for the exemption each year the exemption is claimed. E. Taxes, interest and penalties will continue to accrue while the exemption is claimed. The exemption from sale of property described in this section shall no longer be applicable and the county treasurer shall proceed with the sale of such real estate if any of the conditions prescribed in this section are no longer met. F. Every notice of tax resale shall contain language approved by the Office of the State Auditor and Inspector informing the taxpayer of the provisions of this section. Added by Laws 1965, c. 501, § 2. Amended by Laws 1968, c. 404, § 1, emerg. eff. May 17, 1968. Renumbered from § 24311 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 2002, c. 183, § 1, eff. July 1, 2002; Laws 2003, c. 181, § 1, eff. Nov. 1, 2003; Laws 2007, c. 172, § 4, eff. Nov. 1, 2007; Laws 2008, c. 82, § 1, emerg. eff. April 24, 2008; Laws 2020, c. 25, § 4, emerg. eff. May 18, 2020; Laws 2024, c. 23, § 1, emerg. eff. June 1, 2024.

Notes of Decisions
Cited in 12 cases (1 in the last 5 years), 1998–2025 · leading case: Crownover v. Keel, 2015 OK 35, 357 P.3d 470.
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Crownover v. Keel, 2015 OK 35, 357 P.3d 470. · cites it 3× “The county treasurer shall in all cases, except those provided for in subsection B of this section, where taxes are a lien upon real property and have been unpaid for a period of three (3) years or more as of the date such taxes first became due and payable, advertise and sell…”
Question Submitted by: The Honorable Nathan Dahm, Oklahoma State Senate, Dist. 33, 2017 OK AG 17 (Okla. Att’y Gen. 2017). · cites it 7× “d by: The Honorable Nathan Dahm, Oklahoma State Senate, District 33 2017 OK AG 17 Decided: 12/20/2017 Oklahoma Attorney General Opinions Cite as: 2017 OK AG 17 , __ __ ¶0 This office has received your request for an official Attorney General Opinion in which you ask, in effect,…”
First Am. Bank & Trust Co. v. Oklahoma Indus. Fin. Auth., 1997 OK 155, 951 P.2d 625. · cites it 2× “[9] 68 O.S.1991 § 3105; Dearing v. State ex rel.”
Shamblin v. Beasley, 1998 OK 88, 967 P.2d 1200. “Unpaid ad valorem taxes become a lien against the entire fee of the delinquent owner. 68 O.S.1991 § 3101. The lien attaches when the tax is due, and unless redeemed, the property is subject to sale in satisfaction of the tax liability.”
In re Varquez, 502 B.R. 186 (Bankr. D.N.J. 2013). “Okla. Stat. tit. 68 §§ 3105; 3106. The sale is subject to a period of redemption.”
Sw. Com. Capital, Inc. v. Cornett Packing Co., 2000 OK 19, 997 P.2d 849. “¶ 4 The Oklahoma County Treasurer took steps to sell the property at a tax sale, in accordance with 68 O.S.1991 § 3105, which provides: The county treasurer shall in all cases where taxes are a lien upon real property and are unpaid on April 1 of any year proceed, as hereinafter…”
Mueggenborg v. Place, 2016 OK CIV APP 8, 365 P.3d 521. · cites it 3× “" 11 5 As grounds for summary judgment, the Places asserted that three years of back taxes were not due and owing as required by 68 O.S. § 3105 before a property may be sold for delinquent taxes.”
Crownover v. Keel, 2015 OK 35. · cites it 7× “The applicable statute authorizing the sale of real property for delinquent taxes is 68 O.S. 2011§ 3105, which provides in pertinent part: A.”
Mueggenborg v. Place, 2016 OK CIV APP 8. · cites it 6× “" ¶5 As grounds for summary judgment, the Places asserted that three years of back taxes were not due and owing as required by 68 O.S. § 3105 before a property may be sold for delinquent taxes.”
Questions Submitted by: The Honorable Kendal Sacchieri, Oklahoma State Senate, Dist. 43, 2025 OK AG 10 (Okla. Att’y Gen. 2025). · cites it 4× “2021, § 3101 68 O.S.Supp.2024, § 3105 68 O.S.2021, § 3131 [a]ny remaining proceeds shall be held in the separate fund for the record owner of such land, as shown by the county records as of the date the county resale begins, to be withdrawn any time within one (1) year.”
Jayson W. Davison Trust v. Brockhaus, 2016 OK CIV APP 11, 366 P.3d 1159. · cites it 2× “The county treasurer shall not be bound before so doing to proceed to collect by sale all personal taxes on personal property which are by law made a lien on realty, but shall include such personal tax with that due on the realty, and shall sell the realty for all.”
The Est. of Wynn v. Tulsa Cnty. Treasurer, 2019 OK CIV APP 60. “995ACS 2 68 O.S. §3105(A): A. The county treasurer shall in all cases, except those provided for in subsection B of this section, where taxes are a lien upon real property and have been unpaid for a period of three (3) years or more as of the date such taxes first became due and…”
Okla. Stat. tit. 68, § 3105(A): 4 cases
Question Submitted by: The Honorable Nathan Dahm, Oklahoma State Senate, Dist. 33, 2017 OK AG 17 (Okla. Att’y Gen. 2017). “d by: The Honorable Nathan Dahm, Oklahoma State Senate, District 33 2017 OK AG 17 Decided: 12/20/2017 Oklahoma Attorney General Opinions Cite as: 2017 OK AG 17 , __ __ ¶0 This office has received your request for an official Attorney General Opinion in which you ask, in effect,…”
Mueggenborg v. Place, 2016 OK CIV APP 8. “" ¶5 As grounds for summary judgment, the Places asserted that three years of back taxes were not due and owing as required by 68 O.S. § 3105 before a property may be sold for delinquent taxes.”
The Est. of Wynn v. Tulsa Cnty. Treasurer, 2019 OK CIV APP 60. “995ACS 2 68 O.S. §3105(A): A. The county treasurer shall in all cases, except those provided for in subsection B of this section, where taxes are a lien upon real property and have been unpaid for a period of three (3) years or more as of the date such taxes first became due and…”
Jayson W. Davison Trust v. Brockhaus, 2016 OK CIV APP 11, 366 P.3d 1159. “The county treasurer shall not be bound before so doing to proceed to collect by sale all personal taxes on personal property which are by law made a lien on realty, but shall include such personal tax with that due on the realty, and shall sell the realty for all.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.