STATE OF OKLAHOMA

1st Session of the 54th Legislature (2013)

HOUSE BILL 1077	By:	Sanders

AS INTRODUCED

An Act relating to revenue and taxation; amending 68 O.S. 2011, Section 3129, which relates to tax resale procedures; imposing duty on county treasurers to report information to the Oklahoma Health Care Authority; imposing duty on Oklahoma Health Care Authority to report information to county treasurers; providing for information to be available to certain prospective buyers of real property; imposing duty with respect to release of lien; providing debts owed to Oklahoma Health Care Authority not extinguished by release of lien; providing for enforcement of obligations through certain methods; and providing an effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1.     AMENDATORY     68 O.S. 2011, Section 3129, is amended to read as follows:
Section 3129.  A.  On the day real estate is advertised for resale, the county treasurer shall offer same for sale at the office of the county treasurer between the hours of nine a.m. and four p.m. and continue the sale thereafter from day to day between such hours until all of the real estate is sold.  The real estate shall be sold at public auction to the highest bidder for cash.
B.  All property must be sold for a sum not less than two-thirds of the assessed value of such real estate as fixed for the current fiscal year, or for the total amount of taxes, penalties, interest and costs due on such property, whichever is the lesser.  If there is no bid equal to or greater than the sum so required, the county treasurer shall bid off the same in the name of the county.  All property bid off in the name of the county shall be for the amount of all taxes, penalties, interest and costs due thereon, and the county treasurer shall issue a deed therefor to the board of county commissioners for the use and benefit of the county.
C.  The county treasurer of each county of the state shall provide to the Oklahoma Health Care Authority a list of properties that will be sold at tax resales in their respective counties.  The Oklahoma Health Care Authority shall provide a list back to each county, based on the list provided to the Authority, of properties to which a lien of the Authority has attached.  The county treasurers for each county shall make the list provided by the Authority available to potential buyers at the tax resales who are interested in purchasing property to which a lien of the Oklahoma Health Care Authority has attached.  The Authority shall file a release of the liens of properties that fit the definition of blighted properties as defined by Section 38-101 of Title 11 of the Oklahoma Statutes, in the real property records of the county in which the lands are located upon request of that county’s treasurer.  The filing of the lien release shall not extinguish the debt owed to the Oklahoma Health Care Authority and the lien may be enforced judicially or through any other legal means chosen by the Oklahoma Health Care Authority.
D.  The county shall not be liable to the state or any taxing district thereof for any part of the amount for which any property may be sold to such county.  All property bid off in the name of the county shall be exempt from ad valorem taxation as long as title is held for the county.
D.  E.  1.  The county shall not be civilly liable for any environmental problems or conditions on any property which existed on the property prior to the county’s involuntary ownership of the property pursuant to this section, or which may result from such environmental problems or conditions on the property.  During the period of the county’s involuntary ownership of the property, the person or persons who would be legally liable for the environmental problems or conditions on the property but for the county’s ownership shall continue to be liable for such environmental problems or conditions.
2.  In addition, the county shall not be subject to civil liability with regard to any actions taken by the county to remediate any problems or conditions on the property resulting from the environmental problems or conditions if the remedial action is not performed in a reckless or negligent manner.
SECTION 2.  This act shall become effective November 1, 2013.

54-1-5515	MAH	01/14/13