Okla. Stat. tit. 68, § 68-231

interest and penalties - Recording and indexing - Lien status -

Execution - Costs and expenses.

A. If any tax, imposed or levied by any state tax law, or any

portion of such tax, is not paid before the same becomes delinquent,

the Oklahoma Tax Commission may immediately issue a warrant under

its official seal. A tax warrant directed to the sheriff of any

county of the state shall command the sheriff to levy upon and sell

without any appraisement or valuation any real or personal property

Oklahoma Statutes - Title 68. Revenue and Taxation Page 109

of the taxpayer found within the county for the payment of the

delinquent tax, interest and penalties, and the cost of executing

the warrant, and to return such warrant to the Tax Commission, and

to pay to it any monies collected by virtue thereof, by a time to be

therein specified, not more than sixty (60) days from the date of

the warrant.

B. The Tax Commission shall, immediately upon issuance of the

warrant, file with the county clerk of the county for which the

warrant was issued a copy thereof, and thereupon the county clerk

shall record and index such warrant in the same manner as judgments

using the name of the taxpayer named in the warrant, a short name

for the tax, the amount of the tax or portion thereof, and interest

and penalties for which the warrant was issued, and the date and

time when such copy was filed. The Tax Commission shall file the

warrant in the appropriate office of the county clerk by electronic

means. The filing of the warrant in the office of the county clerk

of the county, shall constitute and be evidence and notice of the

state's lien upon any interest in any real property of the taxpayer

against whom such warrant is issued, until such tax, penalty and

interest accruing thereon is paid. Such lien shall be in addition

to any and all other liens existing in favor of the state to secure

the payment of the unpaid tax, penalty, interest and costs, and such

lien shall be paramount and superior to all other liens of

whatsoever kind or character, attaching to any of said property

subsequent to the date and time of such filing and shall be in

addition to any lien provided by Section 234 of this title. The Tax

Commission shall, immediately upon issuance of the warrant, mail, by

regular mail, a copy of the warrant to the last-known address of the

delinquent taxpayer. Such lien is hereby released and extinguished

upon the payment of such tax, penalty, interest and costs, or,

except as otherwise provided herein, upon the expiration of ten (10)

years after the date upon which the warrant was filed with the

county clerk; provided, the Tax Commission may, prior to the release

and extinguishment of such lien, refile the warrant in the office of

the county clerk. A warrant so refiled shall continue the lien

until payment of the tax, penalty, interest and costs, or upon the

expiration of ten (10) years after the date upon which the warrant

was refiled and indexed by the county clerk. All active liens

evidenced by a warrant filed with a county clerk's office prior to

November 1, 1989, shall be released and extinguished if the warrant

is not refiled prior to November 1, 2001.

C. Except as otherwise provided in subsection D of this

section, the Tax Commission shall forward the filed warrant to the

sheriff of the county in which the warrant was filed. Upon receipt

of the warrant, such sheriff shall thereupon proceed to execute the

tax warrant in the same manner prescribed by law for executions

against property upon judgment of a court of record; and such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 110

sheriff shall execute and deliver to the purchaser a bill of sale or

deed, as the case may be.

D. The Tax Commission shall not direct or forward to the

sheriff of any county any tax warrant issued pursuant to collection

by the Tax Commission. The Tax Commission shall promulgate rules
erty upon judgment of a court of record; and such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 110

sheriff shall execute and deliver to the purchaser a bill of sale or

deed, as the case may be.

D. The Tax Commission shall not direct or forward to the

sheriff of any county any tax warrant issued pursuant to collection

by the Tax Commission. The Tax Commission shall promulgate rules

pertaining to tax warrants issued under this section.

E. The Tax Commission may levy upon and sell without any

appraisement or valuation any real or personal property of any

taxpayer identified by a filed tax warrant. The Tax Commission may

execute the tax warrant in the same manner prescribed by law for

executions against property upon judgment of a court of record and

may execute and deliver to the purchaser a bill of sale or deed, as

the case may be.

F. Any purchaser, other than the State of Oklahoma, shall be

entitled, upon application to the court having jurisdiction of the

property, to have confirmation, the procedure for which shall be the

same as is now provided for the confirmation of a sale of property

under execution, of such sale prior to the issuance of a bill of

sale or deed. The State of Oklahoma shall be authorized to make

bids at any such sale to the amount of tax, penalty and costs

accrued. In the event such bid is successful, the sheriff shall

issue proper muniment of title to the Tax Commission which shall

hold such title for the use and benefit of the State of Oklahoma;

and any taxpayer, or transferee of such taxpayer, shall have the

right, at any time within one (1) year from the date of such sale,

to redeem such property, upon the payment of all taxes, penalties

and costs accrued to the date of redemption. Such applicant shall

not be entitled to a credit upon such taxes, penalties and costs, by

reason of revenue that might have accrued to the State of Oklahoma

or other purchaser under sale, prior to such redemption. After the

expiration of the period of redemption herein provided, the Tax

Commission acting for the State of Oklahoma may sell such property

at public auction, upon giving thirty (30) days' notice, published

in a newspaper of general circulation in the county where such

property is located, to the highest and best bidder for cash; and

upon a sale had thereof, or when a redemption is made, the Tax

Commission, for and on behalf of the State of Oklahoma, shall issue

its bill of sale or quit claim deed, as the case may be, to the

successful bidder or to the redemptioner. Such muniment of title

shall be executed by the Tax Commission, and attested by its

secretary, with the seal of the Tax Commission affixed. The sheriff

shall be entitled to the same fee for services in executing the

warrant, as the sheriff would be entitled to receive if he or she

were executing an execution issued by the court clerk of the county

upon a judgment of a court of record.

G. If any sheriff shall refuse or neglect to levy upon and sell

any real or personal property of any taxpayer as directed by any

Oklahoma Statutes - Title 68. Revenue and Taxation Page 111

warrant issued by the Tax Commission, or shall refuse or neglect, on

demand, to pay over to the Tax Commission, its agents or attorneys,

all monies collected or received under any warrant issued by the Tax

Commission, at any time after collecting or receiving the same, such

sheriff or other officer shall, upon motion of the Tax Commission in

court, and after thirty (30) days' notice thereof, in writing, be

amerced in the amount for which any such warrant was issued by the

Tax Commission, together with all penalties and costs and with an

additional penalty of ten percent (10%) thereon, to and for the use

of the State of Oklahoma. Every surety of any sheriff or officer

shall be made a party to the judgment rendered as aforesaid against

the sheriff or other officer.
notice thereof, in writing, be

amerced in the amount for which any such warrant was issued by the

Tax Commission, together with all penalties and costs and with an

additional penalty of ten percent (10%) thereon, to and for the use

of the State of Oklahoma. Every surety of any sheriff or officer

shall be made a party to the judgment rendered as aforesaid against

the sheriff or other officer.

H. The Tax Commission may expend funds from the Oklahoma Tax

Commission Fund in the State Treasury to reimburse the sheriff for

travel and administrative costs actually and necessarily incurred

while performing duties required by this section. Such costs shall

be assessed against the delinquent taxpayer, shall be added to the

amount necessary to satisfy the tax warrant, and upon collection

thereof shall be deposited in the Oklahoma Tax Commission Fund.

I. A tax warrant issued and filed under authority of this

section shall:

1. Constitute and be evidence and notice of the state's lien

upon real property; and

2. Not be subject to the provisions of any dormancy statute

which would limit the enforceability, effect or operation of the

lien, except as otherwise provided in this section.

J. After July 1, 1993, the Tax Commission shall not issue any

certificates of indebtedness pursuant to the provisions of Section

230 of this title.

K. When a tax warrant has been issued and filed as provided in

this section, the Tax Commission shall have all of the remedies and

may take all of the proceedings thereon for the collection thereof

which may be had or taken upon a judgment of the district court.