Okla. Stat. tit. 19, § 19-766: Taxes - Action to foreclose lien

When such time shall have elapsed that it is conclusively

presumed that the taxes on any such property have not been paid,

then the board of county commissioners shall have power and

authority to order and direct that the district attorney file an

action in the district court to foreclose the lien of the county on

such property for the unpaid taxes thereon, and the proceedings to

foreclose any such lien for the unpaid taxes shall be the same as

the foreclosure of a mortgage for default in payment, and without

appraisement; provided, that any number of persons may be made

parties defendant in the same action.