Okla. Stat. tit. 68, § 68-3102
This is the official text of Okla. Stat. tit. 68, § 68-3102, 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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Personal property tax lien - Notice - Entry on docket -
Official statutory text
Priority.
Except for periods governed by the provisions of subsection C of
Section 3148 of this title, within sixty (60) days after taxes on
personal property shall become delinquent as of April 1, the county
treasurer shall mail notice to the last-known address of such
delinquent taxpayer and cause a general notice to be published one
time in some newspaper of general circulation, published in the
county, giving the name of each person owing delinquent personal
property taxes, stating the amount thereof due, and stating that
such delinquent personal property taxes, within thirty (30) days
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1323
from date of this publication, shall be placed on a personal
property tax lien docket in the office of the county treasurer and
the homestead exemption of such taxpayer shall be canceled pursuant
to Section 2892 of this title. Such liens are superior to all other
liens, conveyances or encumbrances filed subsequent thereto, on real
or personal property. The tax lien shall be a lien on all real and
personal property of the taxpayer in the county for a period of
seven (7) years, except as otherwise provided in subsection B of
Section 3103 of this title. From and after the entry of the tax
upon the tax lien docket, any person claiming any interest in any
land or personal property can sue the county treasurer and board of
county commissioners in the district court to determine the validity
or priority of the lien.
Except for periods governed by the provisions of subsection C of
Section 3148 of this title, within sixty (60) days after taxes on
personal property shall become delinquent as of April 1, the county
treasurer shall mail notice to the last-known address of such
delinquent taxpayer and cause a general notice to be published one
time in some newspaper of general circulation, published in the
county, giving the name of each person owing delinquent personal
property taxes, stating the amount thereof due, and stating that
such delinquent personal property taxes, within thirty (30) days
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1323
from date of this publication, shall be placed on a personal
property tax lien docket in the office of the county treasurer and
the homestead exemption of such taxpayer shall be canceled pursuant
to Section 2892 of this title. Such liens are superior to all other
liens, conveyances or encumbrances filed subsequent thereto, on real
or personal property. The tax lien shall be a lien on all real and
personal property of the taxpayer in the county for a period of
seven (7) years, except as otherwise provided in subsection B of
Section 3103 of this title. From and after the entry of the tax
upon the tax lien docket, any person claiming any interest in any
land or personal property can sue the county treasurer and board of
county commissioners in the district court to determine the validity
or priority of the lien.
Status: in_force · Read it on the official government site
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