Okla. Stat. tit. 82, § 82-277.9
This is the official text of Okla. Stat. tit. 82, § 82-277.9, part of Oklahoma’s Stat. tit. 82, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 82,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Liens - Collection of delinquent assessments - Invalid
Official statutory text
assessments - Deeds.
A. 1. All assessments and all costs and expenses of collecting
them shall constitute a lien on the lands against which the
assessments have been levied. Such lien shall attach the date the
assessment certificate is filed in the office of the county
treasurer and shall continue until paid. Such lien shall be coequal
with the lien of ad valorem taxes and all other taxes and special
assessments and shall be prior and superior to all other liens.
2. Delinquent assessments to be collected by the county
treasurer pursuant to Section 277.7 of this title shall be collected
in the same manner and at the same time as delinquent ad valorem
taxes are collected. Any tax sale shall include all charges, and
such lien may be evidenced by any ad valorem tax sale certificate
including said charge substantially in the form required by law.
3. For delinquent assessments to be collected by the board
pursuant to Section 277.7 of this title, any actions by the board to
enforce a lien established pursuant to this section shall be
maintained in the same manner as actions to enforce a mortgage or
deed of trust.
B. If any assessment is declared invalid, the board shall
immediately amend all proceedings, remedy all defects or
irregularities and make and provide for the collection of new
assessments.
C. Unless expressly declared to the contrary, no warranty deed
or deed made pursuant to a judicial sale shall warrant against any
portion of any assessment or assessments levied pursuant to this
section except installments due before the date of such deed.
A. 1. All assessments and all costs and expenses of collecting
them shall constitute a lien on the lands against which the
assessments have been levied. Such lien shall attach the date the
assessment certificate is filed in the office of the county
treasurer and shall continue until paid. Such lien shall be coequal
with the lien of ad valorem taxes and all other taxes and special
assessments and shall be prior and superior to all other liens.
2. Delinquent assessments to be collected by the county
treasurer pursuant to Section 277.7 of this title shall be collected
in the same manner and at the same time as delinquent ad valorem
taxes are collected. Any tax sale shall include all charges, and
such lien may be evidenced by any ad valorem tax sale certificate
including said charge substantially in the form required by law.
3. For delinquent assessments to be collected by the board
pursuant to Section 277.7 of this title, any actions by the board to
enforce a lien established pursuant to this section shall be
maintained in the same manner as actions to enforce a mortgage or
deed of trust.
B. If any assessment is declared invalid, the board shall
immediately amend all proceedings, remedy all defects or
irregularities and make and provide for the collection of new
assessments.
C. Unless expressly declared to the contrary, no warranty deed
or deed made pursuant to a judicial sale shall warrant against any
portion of any assessment or assessments levied pursuant to this
section except installments due before the date of such deed.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.