Okla. Stat. tit. 82, § 82-277.9: Liens - Collection of delinquent assessments - Invalid

assessments - Deeds.

A. 1. All assessments and all costs and expenses of collecting

them shall constitute a lien on the lands against which the

assessments have been levied. Such lien shall attach the date the

assessment certificate is filed in the office of the county

treasurer and shall continue until paid. Such lien shall be coequal

with the lien of ad valorem taxes and all other taxes and special

assessments and shall be prior and superior to all other liens.

2. Delinquent assessments to be collected by the county

treasurer pursuant to Section 277.7 of this title shall be collected

in the same manner and at the same time as delinquent ad valorem

taxes are collected. Any tax sale shall include all charges, and

such lien may be evidenced by any ad valorem tax sale certificate

including said charge substantially in the form required by law.

3. For delinquent assessments to be collected by the board

pursuant to Section 277.7 of this title, any actions by the board to

enforce a lien established pursuant to this section shall be

maintained in the same manner as actions to enforce a mortgage or

deed of trust.

B. If any assessment is declared invalid, the board shall

immediately amend all proceedings, remedy all defects or

irregularities and make and provide for the collection of new

assessments.

C. Unless expressly declared to the contrary, no warranty deed

or deed made pursuant to a judicial sale shall warrant against any

portion of any assessment or assessments levied pursuant to this

section except installments due before the date of such deed.