Okla. Stat. tit. 62, § 62-365.4: Levy invalidated - Revival by decree - Defense of levy

by owner of judgment.

If an attempted levy for any judgment has once been invalidated

by final decree either by the Oklahoma Court of Tax Review, not

appealed from, or of the Supreme Court, by reason of jurisdictional

defeat, then such judgment shall not again be included in levy

computation until revived by decree from the court of original

jurisdiction; and provided further that, the owner and holder of

such judgment is hereby authorized to defend such judgment levy

before any court.