Okla. Stat. tit. 68, § 68-233
This is the official text of Okla. Stat. tit. 68, § 68-233, 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.
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Municipalities - Procedure when taxes delinquent
Official statutory text
(a) In case any city, town, county, or other political
subdivision of the state shall fail or refuse to pay in whole or in
Oklahoma Statutes - Title 68. Revenue and Taxation Page 114
part any tax when due under the provisions of any state tax law, the
Tax Commission shall issue a tax warrant for the amount of tax due,
and the sheriff shall serve such warrant on the county treasurer.
From the date of such service, the said tax, penalties and interest
shall be a lien on all ad valorem tax penalties collected by said
treasurer for and on account of any such city, town, county, or
other political subdivision of the state until the amount of all
such delinquent tax, penalties and interest is paid; and the county
treasurer is hereby directed and required to remit the amount of all
such ad valorem tax penalties, when collected by him, to the Tax
Commission until the amount due the State of Oklahoma on such
delinquent tax is paid; provided that such lien shall not attach to
the property to which such penalties so collected are attributable.
(b) The State of Oklahoma shall have the right, on the relation
of the Tax Commission, to sue any such city, town, county, or other
political subdivision for any such tax in any court of competent
jurisdiction, and if judgment is rendered in favor of the state in
such suit it shall be collected and paid as provided by law for the
collection of judgments against cities, towns, counties, or other
political subdivisions of the state.
subdivision of the state shall fail or refuse to pay in whole or in
Oklahoma Statutes - Title 68. Revenue and Taxation Page 114
part any tax when due under the provisions of any state tax law, the
Tax Commission shall issue a tax warrant for the amount of tax due,
and the sheriff shall serve such warrant on the county treasurer.
From the date of such service, the said tax, penalties and interest
shall be a lien on all ad valorem tax penalties collected by said
treasurer for and on account of any such city, town, county, or
other political subdivision of the state until the amount of all
such delinquent tax, penalties and interest is paid; and the county
treasurer is hereby directed and required to remit the amount of all
such ad valorem tax penalties, when collected by him, to the Tax
Commission until the amount due the State of Oklahoma on such
delinquent tax is paid; provided that such lien shall not attach to
the property to which such penalties so collected are attributable.
(b) The State of Oklahoma shall have the right, on the relation
of the Tax Commission, to sue any such city, town, county, or other
political subdivision for any such tax in any court of competent
jurisdiction, and if judgment is rendered in favor of the state in
such suit it shall be collected and paid as provided by law for the
collection of judgments against cities, towns, counties, or other
political subdivisions of the state.
Status: in_force · Read it on the official government site
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