Okla. Stat. tit. 68, § 68-1369: Collection of Delinquent Taxes - Political Subdivisions

Failing to Pay.

(A) All taxes levied in this article which are delinquent

together with any penalty and interest thereon may be collected in

the same manner as any other taxes imposed by law in addition to any

remedies or penalties set out in this article.

(B) All delinquent taxes levied in this article or penalties or

interest shall at all times constitute a lien upon the property of

any person liable for the payment thereof, which shall be prior,

superior and paramount as against the claims of unsecured creditors.

(C) In case any city, town, county or other political subdivision

of this state shall fail or refuse to pay the tax, or any part

thereof, becoming due the state under the terms and provisions of

this article from such city, town, county or other political

subdivision, when due, the Tax Commission shall issue a warrant for

the amount of the tax, penalty and interest, due just as in the case

of delinquency of any other delinquent taxpayer who fails or refuses

to pay the said tax; and the sheriff shall serve such warrant upon

the county treasurer of the county in which such delinquent taxpayer

is located and from the date of such service the same shall

constitute and be a lien upon all ad valorem tax penalties collected

by said treasurer for and on account of such delinquent taxpayer

until the amount of such delinquent tax due by such taxpayer is

paid; and the county treasurer upon whom such tax warrant is served

is hereby directed and required to remit the amount of all such ad

valorem tax penalty when collected by him to the Tax Commission

until the amount due the state by the taxpayer, against whom such

warrant was issued, is paid.