Okla. Stat. tit. 68, § 68-251: Filing petitions and applications for collection of

delinquent taxes by mail.

Notwithstanding the provisions of any statute or court rule to

the contrary the Tax Commission may file petitions and applications

in the various district courts of this state to initiate actions

authorized in Section 201 et seq. of Title 68 of the Oklahoma

Statutes, for collection of delinquent state taxes by mailing same

to the respective court clerk of the district courts of this state.

Upon receipt of such petition or application, the court clerk shall

cause hearings to be set as required by law, and shall cause the

necessary summons or notice to be issued and served by sheriff or

mail, as set forth in the summons or notice.