HB 1048 Summary

• Amends sections 3106, 3113, and 3131 of Title 68 O.S. 2001 relating to collection of delinquent taxes and special assessments.

• Modifies notice of delinquent tax sale timing to require publication at any time after April 1 but prior to the end of September (instead of requiring publication immediately before the third Friday in September).

• Clarifies that "incapacitated" in redemption provisions relates only to mental incapacity, not physical disability.

• Changes the time limit for prior owners to claim excess proceeds from property tax sales from two years to one year.

• Becomes effective November 1, 2009.