Okla. Stat. tit. 68, § 68-3104
This is the official text of Okla. Stat. tit. 68, § 68-3104, 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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Tax warrants
Official statutory text
A. Except for periods governed by the provisions of subsection
C of Section 3148 of this title:
1. The county treasurer shall issue tax warrants for the
collection of delinquent personal taxes upon demand of any person,
or whenever the treasurer shall deem it advisable, on a form
prescribed by the State Auditor and Inspector, to the sheriff of the
county in which the real or personal property is located for the
collection of such delinquent personal taxes. The county treasurer
shall not be required to issue a tax warrant for delinquent personal
property taxes if the total amount due and owing is less than
Twenty-five Dollars ($25.00) per account.
2. The tax warrant shall be issued or directed against any
person or legal entity who had possession, control or an interest in
personal property at the time the taxes were assessed.
3. The tax warrant shall command the sheriff to collect the
amount due for unpaid taxes, penalties and interest thereon, cost of
advertising, sheriff's collection fees and any other lawful fees on
personal property belonging to the person to whom such taxes were
assessed, and if no personal property is found, then upon any real
property such person owns or in which such person has an interest.
B. Except for periods governed by the provisions of subsection
C of Section 3148 of this title:
1. The sheriff, upon receiving a tax warrant, shall levy said
warrant and sell the property of the taxpayer in the manner and form
as provided for the sale of personal and/or real property on
execution.
2. The sheriff shall pay the total amount received from the
sale of personal and/or real property to the county treasurer.
3. The tax warrant shall be returned by the sheriff within
sixty (60) days after its issuance.
4. Failure to collect or return the tax warrant as provided in
this section, shall subject the sheriff to the same penalties as
provided by law for the failure to collect or return execution.
5. The sheriff shall be entitled to the same fees as are
provided by law for like sales on execution.
C of Section 3148 of this title:
1. The county treasurer shall issue tax warrants for the
collection of delinquent personal taxes upon demand of any person,
or whenever the treasurer shall deem it advisable, on a form
prescribed by the State Auditor and Inspector, to the sheriff of the
county in which the real or personal property is located for the
collection of such delinquent personal taxes. The county treasurer
shall not be required to issue a tax warrant for delinquent personal
property taxes if the total amount due and owing is less than
Twenty-five Dollars ($25.00) per account.
2. The tax warrant shall be issued or directed against any
person or legal entity who had possession, control or an interest in
personal property at the time the taxes were assessed.
3. The tax warrant shall command the sheriff to collect the
amount due for unpaid taxes, penalties and interest thereon, cost of
advertising, sheriff's collection fees and any other lawful fees on
personal property belonging to the person to whom such taxes were
assessed, and if no personal property is found, then upon any real
property such person owns or in which such person has an interest.
B. Except for periods governed by the provisions of subsection
C of Section 3148 of this title:
1. The sheriff, upon receiving a tax warrant, shall levy said
warrant and sell the property of the taxpayer in the manner and form
as provided for the sale of personal and/or real property on
execution.
2. The sheriff shall pay the total amount received from the
sale of personal and/or real property to the county treasurer.
3. The tax warrant shall be returned by the sheriff within
sixty (60) days after its issuance.
4. Failure to collect or return the tax warrant as provided in
this section, shall subject the sheriff to the same penalties as
provided by law for the failure to collect or return execution.
5. The sheriff shall be entitled to the same fees as are
provided by law for like sales on execution.
Status: in_force · Read it on the official government site
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