Okla. Stat. tit. 68, § 68-214
This is the official text of Okla. Stat. tit. 68, § 68-214, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Release of property from lien - Execution and recording
Official statutory text
The Oklahoma Tax Commission may release any property from the
lien of any warrant, certificate, judgment, or levy procured by it;
provided, payment shall be made to the Tax Commission of such sum as
it shall deem adequate consideration for such release, or a deposit
shall be made with the Tax Commission of such security as it shall
deem adequate to secure the payment of any debt evidenced by any
Oklahoma Statutes - Title 68. Revenue and Taxation Page 80
such warrant, certificate, judgment, or levy, the lien of which is
sought to be released. Provided further, however, the Tax
Commission shall issue such releases without the payment of any
consideration in cases where it determines that its warrant,
certificate or judgment is clouding the title of such property by
reason of error in the description of properties or similarity of
names. Such release shall be filed in the office of the county
clerk in which the lien is filed or same shall be recorded in any
office in which conveyances of real estate may be recorded. Such
release may be filed in the appropriate office of the county clerk
by the taxpayer or by the Tax Commission. If such release is filed
by the Tax Commission, the Tax Commission shall collect the filing
fee, as authorized by statute, along with the other consideration
for the release. The Tax Commission may file the release in the
appropriate office of the county clerk by electronic means. Upon
collection of the filing fees, the Tax Commission shall transmit the
revenue to the State Treasurer to be deposited in the Oklahoma Tax
Commission Fund. The revenue from the fees collected shall be
remitted monthly by the Tax Commission to the appropriate county
treasurers to be deposited in the appropriate fund of the county
clerk's department.
lien of any warrant, certificate, judgment, or levy procured by it;
provided, payment shall be made to the Tax Commission of such sum as
it shall deem adequate consideration for such release, or a deposit
shall be made with the Tax Commission of such security as it shall
deem adequate to secure the payment of any debt evidenced by any
Oklahoma Statutes - Title 68. Revenue and Taxation Page 80
such warrant, certificate, judgment, or levy, the lien of which is
sought to be released. Provided further, however, the Tax
Commission shall issue such releases without the payment of any
consideration in cases where it determines that its warrant,
certificate or judgment is clouding the title of such property by
reason of error in the description of properties or similarity of
names. Such release shall be filed in the office of the county
clerk in which the lien is filed or same shall be recorded in any
office in which conveyances of real estate may be recorded. Such
release may be filed in the appropriate office of the county clerk
by the taxpayer or by the Tax Commission. If such release is filed
by the Tax Commission, the Tax Commission shall collect the filing
fee, as authorized by statute, along with the other consideration
for the release. The Tax Commission may file the release in the
appropriate office of the county clerk by electronic means. Upon
collection of the filing fees, the Tax Commission shall transmit the
revenue to the State Treasurer to be deposited in the Oklahoma Tax
Commission Fund. The revenue from the fees collected shall be
remitted monthly by the Tax Commission to the appropriate county
treasurers to be deposited in the appropriate fund of the county
clerk's department.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.