Okla. Stat. tit. 62, § 62-374: Civil actions - Limitations

Civil actions filed by taxpayers for the recovery of real or

personal property can only be brought if the written demand upon the

proper officers is made by the required resident taxpayers within

two (2) years of the transfer of the property, and the civil suit is

filed within six (6) months following the refusal, failure, or

neglect of the proper officers to act upon the written demand.