Okla. Stat. tit. 68, § 68-2925: Property sold at public sale or under court order -

Collection of taxes, interest and costs.

Whenever personal property within the State of Oklahoma is sold

at public sale or under order of a court after the first day of

January of that year, it shall be the duty of the administrator,

executor, referee in bankruptcy, receiver or owner making such

property available for sale to pay into the county treasury of the

county in which the personal property was originally taxed, the

amount of any and all taxes, interest and costs due on said personal

property; provided, the priority of the tax lien shall be as set

forth in Sections 3102 and 3103 of this title.