OK HB3090

Amends tax resale procedures in 68 O.S. Sections 3129 and 3131 to modify the authorized hours for county treasurer tax sales from 9 a.m.-4 p.m. to 8 a.m.-5 p.m., with exact hours to be determined locally by each county treasurer.

Changes the determination of record ownership for excess proceeds from "prior owner" to "record owner as shown by county records as of the date said county resale begins."

Prohibits assignment of rights to excess proceeds from tax resales if the assignment occurs on or after the date the county resale began.

Declares an emergency to make the act effective immediately upon passage and approval.