I need to get fresh eyes on this problem. The city acquired a remainder interest in land , subject to a life estate. This was filed in land records many years ago. The Assessor lowered the taxable valuation, and continued to add taxes which the Treasurer attempted to collect. Over a few years, the owner of the life estate died. Needless to say, the accruing taxes did not get paid. Eventually, the Treasurer took the land for back taxes (paperwork only, not physical possession). After the appropriate time this year, the Treasurer sold the land for the back taxes and transferred the land by deed - the entire fee. In fairness to the county, there was a delay in the filing of the death certificate. The records I have almost entirely show that the bills had both the life estate owner and the City's name on them, but my records show they were generally sent only to the life estate owner. County disputes this and says the city was also mailed copies. Title 68 O.S. § 3113 allows for redemption of the property after the treasurer takes under the tax lien, but does not seem to provide for redemption after sale to a third party. (the city is not a minor nor incapacitated.) Is there another way to redeem for the amount of the taxes? Is a tort claim appropriate for the negligence of the Assessor/Treasurer's offices in liening and then selling the city's interest in the land which is constitutionally tax free? I have not yet found the notices allegedly sent to the City about the tax sale, but assuming that they were either defective or non-existent as not giving notice that they were to sell our interest and not just the life estate, are you aware of any tine a city has sued a county (0r other state agency) under §1983 for denial of due process? Just so you know, the property is immediately across a street road and the railroad tracks from the end of our airport runway, and under federal law, has height restrictions that prevent significant development. As the land has been cleared, the new owners likely cannot do what they intended to do at the time of purchase. Of course, they still want to make a profit if we buy them out. Mike Vanderburg Interim City Attorney Ponca City