Okla. Stat. tit. 68, § 68-2379: Taxes levied by prior laws

This act shall not release, extinguish or otherwise affect the

liability of any person or property for taxes that shall have

accrued, or become payable or owing, under any law repealed by this

act, and which shall have not been paid when this act becomes

effective. All such taxes shall remain payable and be subject to

the laws levying same to the same extent as if this act had not been

enacted, and when collected shall be apportioned or distributed as

provided by such laws. All remedies for the collection of unpaid

taxes, existing or available when this act becomes effective, shall

be available for the collection of taxes due under such prior laws

or due under this act, and this act shall not affect any proceeding

or action commenced before the effective date hereof, or any

proceeding or action pending when this act becomes effective.