The owner of any real estate, or any person having a legal or equitable interest therein, may redeem the same at any time before the start of the resale auction by paying to the county treasurer the sum which was originally delinquent including interest at the lawful rate as provided in Section 2913 of this title and such additional costs as may have accrued; provided, that minors or incapacitated or partially incapacitated persons may redeem from taxes any real property belonging to them within one (1) year after the expiration of such disability, with interest and penalty at not more than ten percent (10%) per annum. The term incapacitated as used in this section relates to mental incapacitation only, physical disability is not covered under this term or this section. Added by Laws 1965, c. 501, § 2. Renumbered from § 24318 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992, as amended by Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 1998, c. 246, § 30, eff. Nov. 1, 1998; Laws 2008, c. 82, § 3, emerg. eff. April 24, 2008; Laws 2009, c. 191, § 2, eff. Nov. 1, 2009; Laws 2025, c. 179, § 1, eff. Nov. 1, 2025.
Notes of Decisions
In re Varquez, 502 B.R. 186 (Bankr. D.N.J. 2013).
“Okla. Stat. tit. 68 § 3113. If no one purchases the property, the county retains the tax lien.”
Sw. Com. Capital, Inc. v. Cornett Packing Co., 2000 OK 19, 997 P.2d 849.
· cites it 2× “The treasurer relied on 68 O.S.1991 § 3113 to justify its insistence that the mortgagee pay all the taxes for which the property was sold, including the personal property taxes.”
Dawson v. Douglas, 849 P.2d 441 (Okla. Civ. App. 1993).
“The right to redeem property sold for taxes is set forth in 68 O.S.1991 § 3113. Appellant did not comply with § 3113, and lost her right to redeem when the tax deed *443 was issued more than two years after the original tax sale.”
The Est. of Wynn v. Tulsa Cnty. Treasurer, 2019 OK CIV APP 60.
· cites it 3× “Appellants argue both 68 O.S. §3113 and §3131 require the County Treasurer to allow a reasonable time for the delinquent taxpayer to redeem the property.”
Noble v. Noble, 2013 OK CIV APP 41, 303 P.3d 907.
“3 *910 T9 Appellees respond, and first point out that the Oklahoma legislature made no statutory provision for redemption in partition actions as it did in actions for foreclosure of a security interest or the satisfaction of a tax burden, and that the legislature's choice in…”
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