Okla. Stat. tit. 68, § 68-234

A. All taxes, interest and penalties imposed by the provisions

of Section 201 et seq. of this title, or any state tax law, are

hereby declared to constitute a lien in favor of the state upon all

franchises, property, and rights to property, whether real or

personal, then belonging to or thereafter acquired by the person

owing the tax, whether such property is employed by such person in

the prosecution of business, or is in the hands of an assignee,

trustee or receiver for the benefit of creditors, from the date the

taxes are due and payable under the provisions of the state tax laws

levying such taxes. The lien shall be in addition to any lien

accrued by the filing of a tax warrant or tax certificate as

provided by Sections 230 and 231 of this title. The lien shall be

prior, superior and paramount to all other liens, claims, or

encumbrances on the property of whatsoever kind or character, except

those of any bona fide mortgagee, pledgee, judgment creditor, or

purchaser, whose right shall have attached prior to the date of the

filing and indexing in the office of the county clerk in the county

in which the property is located, of the notice of the lien of the

state under a tax certificate as provided by Section 230 of this

title, or under a tax warrant as provided by Section 231 of this

title, and who have filed or recorded the mortgages and conveyances

in the office of the county clerk of the county in which the

property is located. Such taxes, penalties and interest shall at

all times, constitute a prior, superior and paramount claim as

Oklahoma Statutes - Title 68. Revenue and Taxation Page 115

against the claims of unsecured creditors. The lien of the state

shall continue until the amount of the tax and penalty due and

owing, and interest subsequently accruing thereon, is paid, or,

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

years after the date of the filing and indexing in the office of the

county clerk in the county in which the property is located, of the

notice of the lien of the state under a tax certificate as provided

by Section 230 of this title, or under a tax warrant as provided by

Section 231 of this title; provided, the Oklahoma Tax Commission

may, prior to the expiration of the ten-year period provided for

herein, refile the notice of the lien with the county clerk. A

notice 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 notice was refiled. All active

liens evidenced by a notice of lien filed with a county clerk's

office prior to November 1, 1989, shall be released and extinguished

if the notice of lien is not refiled prior to November 1, 2001.

B. In any action affecting the title to real estate or the

ownership or right to possession of personal property, the State of

Oklahoma may be made a party defendant, for the purpose of

determining its lien upon the property involved therein only in

cases where notice of the lien of the state has been filed and

indexed as provided in Sections 230 and 231 of this title. In any

such action, service of summons upon the Oklahoma Tax Commission, by

serving any member thereof, shall be sufficient service and binding

upon the State of Oklahoma. In all such actions or suits, the

complaint or pleading shall include the name and address of the

taxpayer whose liability created the lien and the identifying number

evidencing the lien.

C. In any action affecting the ownership or right of possession

of intangible personal property, such as a settlement or court

judgment, the Tax Commission shall be given notice of such action

for the purpose of determining its lien upon the property involved

therein in cases where notice of the lien of the state has been

filed and indexed as provided in Sections 230 and 231 of this title.