Okla. Stat. tit. 68, § 68-233: Municipalities - Procedure when taxes delinquent

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

subdivision of the state shall fail or refuse to pay in whole or in

part any tax when due under the provisions of any state tax law, the

Tax Commission shall issue a tax warrant for the amount of tax due,

and the sheriff shall serve such warrant on the county treasurer.

From the date of such service, the said tax, penalties and interest

shall be a lien on all ad valorem tax penalties collected by said

treasurer for and on account of any such city, town, county, or

other political subdivision of the state until the amount of all

such delinquent tax, penalties and interest is paid; and the county

treasurer is hereby directed and required to remit the amount of all

such ad valorem tax penalties, when collected by him, to the Tax

Commission until the amount due the State of Oklahoma on such

delinquent tax is paid; provided that such lien shall not attach to

the property to which such penalties so collected are attributable.

(b) The State of Oklahoma shall have the right, on the relation

of the Tax Commission, to sue any such city, town, county, or other

political subdivision for any such tax in any court of competent

jurisdiction, and if judgment is rendered in favor of the state in

such suit it shall be collected and paid as provided by law for the

collection of judgments against cities, towns, counties, or other

political subdivisions of the state.