2020 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-3113. Redemption of real estate.
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 execution of a deed of conveyance therefor by the county treasurer 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.
