Oklahoma Code § 68-3136

Title 68. Revenue And Taxation: Report of sale by county of property acquired at resale -
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Recording.
When any sale is consummated under the provisions of the
preceding section, the county treasurer shall file, with the county
clerk, the original bid, proof of publication and report and
approval of sale by the board of county commissioners, and it shall
be the duty of the county clerk to record the same, and index it
against each and every tract or parcel sold.  The cost of recording
shall be considered a part of the cost of sale, and shall be paid by
the purchaser.  The State Auditor and Inspector shall prescribe, for
the use of the several county treasurers, a form of bid and form of
report of sale.  The form of report of sale shall contain a place
for the approval of the sale by the board of county commissioners.
Laws 1965, c. 501, § 2. Amended by Laws 1979, c. 30, § 129, emerg.
eff. April 6, 1979. Renumbered from § 24340 by Laws 1988, c. 162, §
161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1,
1992.

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