{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1369","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1369","heading":"Collection of Delinquent Taxes - Political Subdivisions","body":"Failing to Pay.\n\n(A) All taxes levied in this article which are delinquent\n\ntogether with any penalty and interest thereon may be collected in\n\nthe same manner as any other taxes imposed by law in addition to any\n\nremedies or penalties set out in this article.\n\n(B) All delinquent taxes levied in this article or penalties or\n\ninterest shall at all times constitute a lien upon the property of\n\nany person liable for the payment thereof, which shall be prior,\n\nsuperior and paramount as against the claims of unsecured creditors.\n\n(C) In case any city, town, county or other political subdivision\n\nof this state shall fail or refuse to pay the tax, or any part\n\nthereof, becoming due the state under the terms and provisions of\n\nthis article from such city, town, county or other political\n\nsubdivision, when due, the Tax Commission shall issue a warrant for\n\nthe amount of the tax, penalty and interest, due just as in the case\n\nof delinquency of any other delinquent taxpayer who fails or refuses\n\nto pay the said tax; and the sheriff shall serve such warrant upon\n\nthe county treasurer of the county in which such delinquent taxpayer\n\nis located and from the date of such service the same shall\n\nconstitute and be a lien upon all ad valorem tax penalties collected\n\nby said treasurer for and on account of such delinquent taxpayer\n\nuntil the amount of such delinquent tax due by such taxpayer is\n\npaid; and the county treasurer upon whom such tax warrant is served\n\nis hereby directed and required to remit the amount of all such ad\n\nvalorem tax penalty when collected by him to the Tax Commission\n\nuntil the amount due the state by the taxpayer, against whom such\n\nwarrant was issued, is paid.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"4c6f2f734e3725094c9dcc524f2827824e5c321bbc8e8994dee714908d21a20b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1368.3","next":"us-ok/okla.-stat.-tit.-68-68-1370"},"notice":"GroundRules: Original legal text. Not legal advice."}