Okla. Stat. tit. 68, § 68-3104: Tax warrants

A. Except for periods governed by the provisions of subsection

C of Section 3148 of this title:

1. The county treasurer shall issue tax warrants for the

collection of delinquent personal taxes upon demand of any person,

or whenever the treasurer shall deem it advisable, on a form

prescribed by the State Auditor and Inspector, to the sheriff of the

county in which the real or personal property is located for the

collection of such delinquent personal taxes. The county treasurer

shall not be required to issue a tax warrant for delinquent personal

property taxes if the total amount due and owing is less than

Twenty-five Dollars ($25.00) per account.

2. The tax warrant shall be issued or directed against any

person or legal entity who had possession, control or an interest in

personal property at the time the taxes were assessed.

3. The tax warrant shall command the sheriff to collect the

amount due for unpaid taxes, penalties and interest thereon, cost of

advertising, sheriff's collection fees and any other lawful fees on

personal property belonging to the person to whom such taxes were

assessed, and if no personal property is found, then upon any real

property such person owns or in which such person has an interest.

B. Except for periods governed by the provisions of subsection

C of Section 3148 of this title:

1. The sheriff, upon receiving a tax warrant, shall levy said

warrant and sell the property of the taxpayer in the manner and form

as provided for the sale of personal and/or real property on

execution.

2. The sheriff shall pay the total amount received from the

sale of personal and/or real property to the county treasurer.

3. The tax warrant shall be returned by the sheriff within

sixty (60) days after its issuance.

4. Failure to collect or return the tax warrant as provided in

this section, shall subject the sheriff to the same penalties as

provided by law for the failure to collect or return execution.

5. The sheriff shall be entitled to the same fees as are

provided by law for like sales on execution.