Okla. Stat. tit. 68, § 68-1372: County sales tax as lien

The sales tax levied by a county and any penalties or interest

thereon shall constitute a lien in favor of such county from the

date the sales tax is due and payable upon all real or personal

property then belonging to or thereafter acquired by the person

owing the tax, whether such property is employed by such person in

the conduct of business or is in the hands of an assignee, trustee,

or receiver for the benefit of creditors. The lien shall be coequal

with all tax liens created by law, except for specific tax liens the

Legislature by law declares to be first or prior liens. The liens

created pursuant to the provisions of this section shall be prior,

superior, and paramount to all other liens, claims, or encumbrances

on the property of the person, firm, or corporation owing the tax.

Such liens, however, shall be inferior to those of any bona fide

mortgagee, pledgee, judgment creditor, or purchaser who has filed or

recorded said mortgages or conveyances in the office of the county

clerk of the county in which the property is located, and whose

rights shall have attached prior to the date on which the notice of

the lien of the claiming county is entered upon the district court

judgment docket in the office of the court clerk in the county in

which the property is located. Such sales tax, penalty, and interest

owed the county shall, at all times, constitute a prior, superior,

and paramount claim as against the claims of unsecured creditors.

The lien of the county shall continue until the amount of the tax

and penalty due and owing and interest subsequently accruing thereon

is paid. In any action affecting the title to real estate or the

ownership or right to possession of personal property, the county

asserting a lien on such property may be made a party defendant for

the purpose of determining its lien upon the property involved

therein only in cases where notice of the lien of the county has

been entered upon the district court judgment docket. In such

action service of summons upon the county by serving the county

clerk shall be sufficient service and binding upon the county.