Okla. Stat. tit. 68, § 68-2704: Liens and priorities

All taxes, interest and penalties imposed by any incorporated

city, town or the Oklahoma Tax Commission under authority of this

act, or other authorized municipal taxes, are hereby declared to

constitute a lien in favor of such municipality upon all franchises,

property and rights to property, whether real or personal, 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, from the date said taxes are due and

payable under the provisions of the municipal tax ordinances levying

such taxes. Said lien shall be co equal with all tax liens created

by state statutes, except where the Legislature by statute declares

certain and specific municipal tax liens to be a first or prior

lien. The liens herein created shall otherwise 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 of the entry of

the notice of the lien of the claiming incorporated city or town

upon the district court judgment docket in the office of the court

clerk, in the county in which the property is located. Such taxes,

penalties and interest owing the incorporated city or town shall at

all times, constitute a prior, superior and paramount claim as

against the claims of unsecured creditors. The said lien of the

incorporated city or town 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

incorporated city or town 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 municipality has been entered upon the district court

judgment docket; and in such action service of summons upon such

municipality, by serving the mayor or clerk of such incorporated

city or the president or clerk of the board of trustees of any

incorporated town, shall be sufficient service and binding upon such

municipality.