{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-230","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-230","heading":"Certificate of indebtedness to state - Recording and","body":"indexing - Lien status.\n\nThe Oklahoma Tax Commission may issue to the county clerk of any\n\ncounty of the state a certificate certifying that the person therein\n\nnamed is indebted to the state for a specified state tax in the\n\namount stated. The county clerk shall immediately record and index\n\nsuch certificate using the name of the delinquent taxpayer, the\n\namount certified as being due, a short name of the tax, and the date\n\nand time of the filing for record. Such recording shall have the\n\nsame force and effect as a judgment and shall constitute and be\n\nevidence and notice of the state's lien upon the title to any\n\ninterest in any real property of the taxpayer named in such\n\ncertificate. Such lien shall be in addition to any and all other\n\nliens existing in favor of the state to secure the payment of such\n\nunpaid tax, penalty, interest and costs, and such lien shall be\n\nparamount and superior to all other liens of whatsoever kind or\n\ncharacter attaching to any of said property subsequent to the date\n\nof such recording and shall be in addition to any lien provided by\n\nSection 234 of this title. Such lien is hereby released and\n\nextinguished upon the payment of the tax, penalty, interest and\n\ncosts, or, except as otherwise provided herein, upon the expiration\n\nof ten (10) years after the date upon which such certificate was\n\nrecorded and indexed by the county clerk; provided, the Tax\n\nCommission may, prior to the release and extinguishment of such\n\nlien, reissue the certificate of indebtedness to the county clerk.\n\nA certificate so reissued shall continue the lien until payment of\n\nthe tax, penalty, interest and costs, or upon the expiration of ten\n\n(10) years after the date upon which the certificate was re-recorded\n\nand indexed by the county clerk. All active liens evidenced by a\n\ncertificate of indebtedness filed with a county clerk’s office prior\n\nto November 1, 1989, shall be released and extinguished if the\n\ncertificate of indebtedness is not refiled prior to November 1,\n\n2001.","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":"18f6dd04f5d51db8815294ce7952f8d99b4009ed09a15a617e7b789d5ca89a3d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-229","next":"us-ok/okla.-stat.-tit.-68-68-231"},"notice":"GroundRules: Original legal text. Not legal advice."}