Oklahoma (OK) Tax Lien and Tax Deed Sales

Sale Type: Tax Deed
Bid Method: Highest Bidder
Sale Date(s): June
State Statute(s): Title 68 Article 31
Over-the-Counter: Yes
State Website: www.ok.gov

Oklahoma State Overview

Oklahoma county treasurer’s and tax collector’s sell tax lien certificates to the winning bidder at the delinquent property tax sale. In addition, Oklahoma sells tax deeds.

  • Tax Sale Type: Tax Lien Certificate (68-3111) and Tax Deed (68-3135).
  • Contact: The County Treasurer. (Sec. 68-3108 (A)).
  • Interest Rate and/or Penalty Rate: 8% per annum. (Sec. 68-3113).
  • Bid Procedure: Random selection or ‘impartial drawing’. (Sec. 68-3108 (A)).
  • Redemption Period: Two (2) years. (Sec. 68-3117 (b)).
  • Law: Title 68, Article 31, “Delinquent Taxes and Collection.”
  • Multiple Tax Sales: As far as Oklahoma is concerned, at 8% per annum it doesn’t provide the biggest rate of return. However, it does keep the competition down.

The Oklahoma tax sale process can be a bit confusing. First you should know that Oklahoma has three tax sales; tax sales, resales, and county commissioner’s sales.

The “Tax Sale” is held each year on the first Monday in October (Sec. 68-3107). The winning bidder receives a tax lien certificate which draws interest at 8% per annum subject to a 2 year redemption period.

Any tax lien not sold at the “Tax Sale” is assigned to the county and can be purchased over the counter anytime prior to the expiration of the 2 year redemption period (Sec. 68-3108).

The “Resale” or second buying opportunity includes properties which remain unredeemed for a period of two years from the date of the sale…” (Sec. 68-3125) and occurs the second Monday of June each year. The winning bidder will receive a treasurers or tax deed. Any propery not sold at the “Resale” will be struck off to the county.

The “County Commissioners Sale” or third buying opportunity includes properties not sold at either the “tax sale” or the “resale”. At the county commissioner sale “Properties are sold by the treasurer at a price approved by the county commissioners” (Sec. 68-3135).

State County Contact Info
OK Adair
OK Alfalfa
OK Atoka www.atokacity.org/
OK Beaver www.ptsi.net/user/beaver/
OK Beckham www.sayreok.com/
OK Blaine www.watonga.com/
OK Bryan
OK Caddo
OK Canadian www.canadiancounty.org/
OK Carter www.brightok.net/chickasaw/ardmore/county/cotreas.html
OK Cherokee
OK Choctaw
OK Cimarron
OK Cleveland
OK Coal
OK Comanche www.sirinet.net/~comanche/aaindex.cgi
OK Cotton
OK Craig
OK Creek
OK Custer
OK Delaware
OK Dewey
OK Ellis
OK Garfield
OK Garvin
OK Grady
OK Grant
OK Greer
OK Harmon
OK Harper
OK Haskell
OK Hughes
OK Jackson www.intplsrv.net/jacksoncounty/
OK Jefferson
OK Johnston
OK Kay www.courthouse.kay.ok.us/home.html
OK Kingfisher www.pldi.net/~kgfcounty/
OK Kiowa
OK Latimer
OK Le Flore
OK Lincoln
OK Logan
OK Love
OK Major
OK Marshall
OK Mayes
OK McClain
OK McCurtain
OK McIntosh
OK Murray
OK Muskogee
OK Noble
OK Nowata
OK Okfuskee
OK Oklahoma www.oklahomacounty.org/
OK Okmulgee
OK Osage
OK Ottawa
OK Pawnee
OK Payne www.paynecounty.org/officials/treasurer/treasurer.htm
OK Pittsburg
OK Pontotoc
OK Pottawatomie
OK Pushmataha
OK Roger Mills
OK Rogers www.rogerscounty.org/
OK Seminole
OK Sequoyah
OK Stephens
OK Texas www.texascounty.org/
OK Tillman
OK Tulsa www.tulsacounty.org/
OK Wagoner
OK Washington www.co.washington.ok.us/main.htm
OK Washita
OK Woods
OK Woodward

States

States that offer Over-the-Counter Tax Lien Certificates