Okla. Stat. tit. 68, § 68-3138: Conditions precedent to action to restrain tax

collection.

Whenever any action or proceeding shall be commenced and

maintained before any court or judge to prevent or to restrain the

collection of any tax or part thereof or to recover any such tax

previously paid, or to recover the possession or title of any

property, real or personal, sold for taxes, or to invalidate any

deed or grant thereof for taxes, or to restrain, prevent, recover or

delay any payment of taxes; the true and just amount of taxes due

upon such property or by such person, if in dispute, must be

ascertained and paid before the judgment prayed for, and if not in

dispute must be paid in accordance with the provisions of this

article.