{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-2-617","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-2-617","heading":"Warrant of levy and lien","body":"WARRANT OF LEVY AND LIEN.\n\nA. If the notice of overpayment determination issued pursuant\n\nto Section 2-616 of this title becomes final due to a lack of appeal\n\nor if the determination is affirmed on appeal, and if the amount due\n\nis not paid within ninety (90) days of the date that the\n\ndetermination becomes final, then the Oklahoma Employment Security\n\nCommission may issue a warrant of levy and lien under its official\n\nseal, which shall state the name and Social Security number of the\n\ndebtor and list the amount of indebtedness with interest. The\n\nwarrant of levy and lien shall be for all purposes the equivalent of\n\na judgment of a court of record.\n\nB. The Commission may file a copy of the warrant of levy and\n\nlien with the county clerk of the county or counties in which the\n\nindividual has property and thereupon the county clerk shall index\n\nthe warrant of levy and lien in the same manner as judgments using\n\nthe name of the individual named in the warrant of levy and lien,\n\nindicating that it is due to an overpayment of unemployment\n\ninsurance benefits, showing the amount due with interest, the date\n\nupon which the warrant of levy and lien was filed, and shall index\n\nthe warrant of levy and lien against the real property described\n\ntherein, if any is described. If the county clerk charges a fee for\n\nthe filing of the warrant of levy and lien, the Commission may add\n\nthe amount of the fee to the indebtedness owing by the individual\n\nnamed in the warrant of levy and lien.\n\nC. The filing of the notice in the office of the county clerk\n\nof the county in which the individual resides shall constitute and\n\nbe evidence and notice of the state's lien upon the title to any\n\ninterest in any real or personal property of the individual named in\n\nthe notice. The lien shall be in addition to any and all other\n\nliens existing in favor of the state to secure the payment of any\n\nunpaid indebtedness, interest, penalty, fees and costs, and the lien\n\nshall be paramount and superior to all other liens of whatsoever\n\nkind or character, attaching to any of the property subsequent to\n\nthe date of the recording and shall be in addition to any other lien\n\nprovided for in this act. This lien shall be permanent and\n\ncontinuing without any requirement for executions under Section 735\n\nof Title 12 of the Oklahoma Statutes or any other similar statute.\n\nThis lien shall continue on personal property of the individual\n\nuntil the amount of the indebtedness, interest, fees and costs are\n\npaid. This lien shall continue on real property until released by\n\npayment or for a maximum of ten (10) years after the date of its\n\nfiling.\n\nD. The Commission may file a copy of the notice with the court\n\nclerk in the county in which the individual is employed or resides,\n\nand it shall be filed in the same manner as a judgment of a court of\n\nrecord for the purpose of pursuing any post-judgment collection\n\nprocedure that is deemed appropriate. The Commission may send the\n\nnotice to the sheriff in a county in which the individual owns real\n\nor personal property for execution. Upon receiving the notice, the\n\nsheriff shall proceed to execute the notice in all respects and with\n\nlike effect and in same manner prescribed by law in respect to\n\nexecutions against property upon judgment of the court of record;\n\nand the sheriff shall execute and deliver to the purchaser a bill of\n\nsale or deed, as the case may be. Any purchaser, other than the\n\nstate, shall be entitled, upon application to the court having\n\njurisdiction of the property, to have confirmation (the procedure\n\nfor which shall be the same as is now provided for the confirmation\n\nof a sale under execution) of the sale prior to the issuance of a\n\nbill of sale or deed. The state shall be authorized to make bids at\n\nany such sale to the amount of indebtedness, interest, costs, and\nthe court having\n\njurisdiction of the property, to have confirmation (the procedure\n\nfor which shall be the same as is now provided for the confirmation\n\nof a sale under execution) of the sale prior to the issuance of a\n\nbill of sale or deed. The state shall be authorized to make bids at\n\nany such sale to the amount of indebtedness, interest, costs, and\n\nfees accrued. In the event the bid of the state is successful, the\n\nsheriff shall issue a proper muniment of title to the Commission,\n\nand the Commission shall hold the title for the use and benefit of\n\nthe state. The state may sell any property obtained in this manner\n\nthrough the procedures available for the sale of excess property of\n\nthe state. Any money received by the Commission through the sale of\n\nproperty in this manner shall be credited against the indebtedness\n\nof the individual. The sheriff shall be entitled to the same fee\n\nfor executing the notice as the sheriff would be entitled to receive\n\nif executing an execution issued by the court clerk of the county\n\nupon a judgment of a court of record.","path":["OK Code","Title 40"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"e4bda5eeb39c791796c248904960e6989a83365f90143071dbeba581b7c1c25d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-2-616","next":"us-ok/okla.-stat.-tit.-40-40-2-618"},"notice":"GroundRules: Original legal text. Not legal advice."}