Okla. Stat. tit. 40, § 40-2-617: Warrant of levy and lien

WARRANT OF LEVY AND LIEN.

A. If the notice of overpayment determination issued pursuant

to Section 2-616 of this title becomes final due to a lack of appeal

or if the determination is affirmed on appeal, and if the amount due

is not paid within ninety (90) days of the date that the

determination becomes final, then the Oklahoma Employment Security

Commission may issue a warrant of levy and lien under its official

seal, which shall state the name and Social Security number of the

debtor and list the amount of indebtedness with interest. The

warrant of levy and lien shall be for all purposes the equivalent of

a judgment of a court of record.

B. The Commission may file a copy of the warrant of levy and

lien with the county clerk of the county or counties in which the

individual has property and thereupon the county clerk shall index

the warrant of levy and lien in the same manner as judgments using

the name of the individual named in the warrant of levy and lien,

indicating that it is due to an overpayment of unemployment

insurance benefits, showing the amount due with interest, the date

upon which the warrant of levy and lien was filed, and shall index

the warrant of levy and lien against the real property described

therein, if any is described. If the county clerk charges a fee for

the filing of the warrant of levy and lien, the Commission may add

the amount of the fee to the indebtedness owing by the individual

named in the warrant of levy and lien.

C. The filing of the notice in the office of the county clerk

of the county in which the individual resides shall constitute and

be evidence and notice of the state's lien upon the title to any

interest in any real or personal property of the individual named in

the notice. The lien shall be in addition to any and all other

liens existing in favor of the state to secure the payment of any

unpaid indebtedness, interest, penalty, fees and costs, and the lien

shall be paramount and superior to all other liens of whatsoever

kind or character, attaching to any of the property subsequent to

the date of the recording and shall be in addition to any other lien

provided for in this act. This lien shall be permanent and

continuing without any requirement for executions under Section 735

of Title 12 of the Oklahoma Statutes or any other similar statute.

This lien shall continue on personal property of the individual

until the amount of the indebtedness, interest, fees and costs are

paid. This lien shall continue on real property until released by

payment or for a maximum of ten (10) years after the date of its

filing.

D. The Commission may file a copy of the notice with the court

clerk in the county in which the individual is employed or resides,

and it shall be filed in the same manner as a judgment of a court of

record for the purpose of pursuing any post-judgment collection

procedure that is deemed appropriate. The Commission may send the

notice to the sheriff in a county in which the individual owns real

or personal property for execution. Upon receiving the notice, the

sheriff shall proceed to execute the notice in all respects and with

like effect and in same manner prescribed by law in respect to

executions against property upon judgment of the court of record;

and the sheriff shall execute and deliver to the purchaser a bill of

sale or deed, as the case may be. Any purchaser, other than the

state, shall be entitled, upon application to the court having

jurisdiction of the property, to have confirmation (the procedure

for which shall be the same as is now provided for the confirmation

of a sale under execution) of the sale prior to the issuance of a

bill of sale or deed. The state shall be authorized to make bids at

any such sale to the amount of indebtedness, interest, costs, and

the court having

jurisdiction of the property, to have confirmation (the procedure

for which shall be the same as is now provided for the confirmation

of a sale under execution) of the sale prior to the issuance of a

bill of sale or deed. The state shall be authorized to make bids at

any such sale to the amount of indebtedness, interest, costs, and

fees accrued. In the event the bid of the state is successful, the

sheriff shall issue a proper muniment of title to the Commission,

and the Commission shall hold the title for the use and benefit of

the state. The state may sell any property obtained in this manner

through the procedures available for the sale of excess property of

the state. Any money received by the Commission through the sale of

property in this manner shall be credited against the indebtedness

of the individual. The sheriff shall be entitled to the same fee

for executing the notice as the sheriff would be entitled to receive

if executing an execution issued by the court clerk of the county

upon a judgment of a court of record.