{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-231","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-231","heading":"Warrant for sale of property to pay delinquent taxes,","body":"interest and penalties - Recording and indexing - Lien status -\n\nExecution - Costs and expenses.\n\nA. If any tax, imposed or levied by any state tax law, or any\n\nportion of such tax, is not paid before the same becomes delinquent,\n\nthe Oklahoma Tax Commission may immediately issue a warrant under\n\nits official seal. A tax warrant directed to the sheriff of any\n\ncounty of the state shall command the sheriff to levy upon and sell\n\nwithout any appraisement or valuation any real or personal property\n\nof the taxpayer found within the county for the payment of the\n\ndelinquent tax, interest and penalties, and the cost of executing\n\nthe warrant, and to return such warrant to the Tax Commission, and\n\nto pay to it any monies collected by virtue thereof, by a time to be\n\ntherein specified, not more than sixty (60) days from the date of\n\nthe warrant.\n\nB. The Tax Commission shall, immediately upon issuance of the\n\nwarrant, file with the county clerk of the county for which the\n\nwarrant was issued a copy thereof, and thereupon the county clerk\n\nshall record and index such warrant in the same manner as judgments\n\nusing the name of the taxpayer named in the warrant, a short name\n\nfor the tax, the amount of the tax or portion thereof, and interest\n\nand penalties for which the warrant was issued, and the date and\n\ntime when such copy was filed. The Tax Commission shall file the\n\nwarrant in the appropriate office of the county clerk by electronic\n\nmeans. The filing of the warrant in the office of the county clerk\n\nof the county, shall constitute and be evidence and notice of the\n\nstate's lien upon any interest in any real property of the taxpayer\n\nagainst whom such warrant is issued, until such tax, penalty and\n\ninterest accruing thereon is paid. Such lien shall be in addition\n\nto any and all other liens existing in favor of the state to secure\n\nthe payment of the unpaid tax, penalty, interest and costs, and such\n\nlien shall be paramount and superior to all other liens of\n\nwhatsoever kind or character, attaching to any of said property\n\nsubsequent to the date and time of such filing and shall be in\n\naddition to any lien provided by Section 234 of this title. The Tax\n\nCommission shall, immediately upon issuance of the warrant, mail, by\n\nregular mail, a copy of the warrant to the last-known address of the\n\ndelinquent taxpayer. Such lien is hereby released and extinguished\n\nupon the payment of such tax, penalty, interest and costs, or,\n\nexcept as otherwise provided herein, upon the expiration of ten (10)\n\nyears after the date upon which the warrant was filed with the\n\ncounty clerk; provided, the Tax Commission may, prior to the release\n\nand extinguishment of such lien, refile the warrant in the office of\n\nthe county clerk. A warrant so refiled shall continue the lien\n\nuntil payment of the tax, penalty, interest and costs, or upon the\n\nexpiration of ten (10) years after the date upon which the warrant\n\nwas refiled and indexed by the county clerk. All active liens\n\nevidenced by a warrant filed with a county clerk's office prior to\n\nNovember 1, 1989, shall be released and extinguished if the warrant\n\nis not refiled prior to November 1, 2001.\n\nC. Except as otherwise provided in subsection D of this\n\nsection, the Tax Commission shall forward the filed warrant to the\n\nsheriff of the county in which the warrant was filed. Upon receipt\n\nof the warrant, such sheriff shall thereupon proceed to execute the\n\ntax warrant in the same manner prescribed by law for executions\n\nagainst property upon judgment of a court of record; and such\n\nsheriff shall execute and deliver to the purchaser a bill of sale or\n\ndeed, as the case may be.\n\nD. The Tax Commission shall not direct or forward to the\n\nsheriff of any county any tax warrant issued pursuant to collection\n\nby the Tax Commission. The Tax Commission shall promulgate rules\nerty upon judgment of a court of record; and such\n\nsheriff shall execute and deliver to the purchaser a bill of sale or\n\ndeed, as the case may be.\n\nD. The Tax Commission shall not direct or forward to the\n\nsheriff of any county any tax warrant issued pursuant to collection\n\nby the Tax Commission. The Tax Commission shall promulgate rules\n\npertaining to tax warrants issued under this section.\n\nE. The Tax Commission may levy upon and sell without any\n\nappraisement or valuation any real or personal property of any\n\ntaxpayer identified by a filed tax warrant. The Tax Commission may\n\nexecute the tax warrant in the same manner prescribed by law for\n\nexecutions against property upon judgment of a court of record and\n\nmay execute and deliver to the purchaser a bill of sale or deed, as\n\nthe case may be.\n\nF. Any purchaser, other than the State of Oklahoma, shall be\n\nentitled, upon application to the court having jurisdiction of the\n\nproperty, to have confirmation, the procedure for which shall be the\n\nsame as is now provided for the confirmation of a sale of property\n\nunder execution, of such sale prior to the issuance of a bill of\n\nsale or deed. The State of Oklahoma shall be authorized to make\n\nbids at any such sale to the amount of tax, penalty and costs\n\naccrued. In the event such bid is successful, the sheriff shall\n\nissue proper muniment of title to the Tax Commission which shall\n\nhold such title for the use and benefit of the State of Oklahoma;\n\nand any taxpayer, or transferee of such taxpayer, shall have the\n\nright, at any time within one (1) year from the date of such sale,\n\nto redeem such property, upon the payment of all taxes, penalties\n\nand costs accrued to the date of redemption. Such applicant shall\n\nnot be entitled to a credit upon such taxes, penalties and costs, by\n\nreason of revenue that might have accrued to the State of Oklahoma\n\nor other purchaser under sale, prior to such redemption. After the\n\nexpiration of the period of redemption herein provided, the Tax\n\nCommission acting for the State of Oklahoma may sell such property\n\nat public auction, upon giving thirty (30) days' notice, published\n\nin a newspaper of general circulation in the county where such\n\nproperty is located, to the highest and best bidder for cash; and\n\nupon a sale had thereof, or when a redemption is made, the Tax\n\nCommission, for and on behalf of the State of Oklahoma, shall issue\n\nits bill of sale or quit claim deed, as the case may be, to the\n\nsuccessful bidder or to the redemptioner. Such muniment of title\n\nshall be executed by the Tax Commission, and attested by its\n\nsecretary, with the seal of the Tax Commission affixed. The sheriff\n\nshall be entitled to the same fee for services in executing the\n\nwarrant, as the sheriff would be entitled to receive if he or she\n\nwere executing an execution issued by the court clerk of the county\n\nupon a judgment of a court of record.\n\nG. If any sheriff shall refuse or neglect to levy upon and sell\n\nany real or personal property of any taxpayer as directed by any\n\nwarrant issued by the Tax Commission, or shall refuse or neglect, on\n\ndemand, to pay over to the Tax Commission, its agents or attorneys,\n\nall monies collected or received under any warrant issued by the Tax\n\nCommission, at any time after collecting or receiving the same, such\n\nsheriff or other officer shall, upon motion of the Tax Commission in\n\ncourt, and after thirty (30) days' notice thereof, in writing, be\n\namerced in the amount for which any such warrant was issued by the\n\nTax Commission, together with all penalties and costs and with an\n\nadditional penalty of ten percent (10%) thereon, to and for the use\n\nof the State of Oklahoma. Every surety of any sheriff or officer\n\nshall be made a party to the judgment rendered as aforesaid against\n\nthe sheriff or other officer.\nnotice thereof, in writing, be\n\namerced in the amount for which any such warrant was issued by the\n\nTax Commission, together with all penalties and costs and with an\n\nadditional penalty of ten percent (10%) thereon, to and for the use\n\nof the State of Oklahoma. Every surety of any sheriff or officer\n\nshall be made a party to the judgment rendered as aforesaid against\n\nthe sheriff or other officer.\n\nH. The Tax Commission may expend funds from the Oklahoma Tax\n\nCommission Fund in the State Treasury to reimburse the sheriff for\n\ntravel and administrative costs actually and necessarily incurred\n\nwhile performing duties required by this section. Such costs shall\n\nbe assessed against the delinquent taxpayer, shall be added to the\n\namount necessary to satisfy the tax warrant, and upon collection\n\nthereof shall be deposited in the Oklahoma Tax Commission Fund.\n\nI. A tax warrant issued and filed under authority of this\n\nsection shall:\n\n1. Constitute and be evidence and notice of the state's lien\n\nupon real property; and\n\n2. Not be subject to the provisions of any dormancy statute\n\nwhich would limit the enforceability, effect or operation of the\n\nlien, except as otherwise provided in this section.\n\nJ. After July 1, 1993, the Tax Commission shall not issue any\n\ncertificates of indebtedness pursuant to the provisions of Section\n\n230 of this title.\n\nK. When a tax warrant has been issued and filed as provided in\n\nthis section, the Tax Commission shall have all of the remedies and\n\nmay take all of the proceedings thereon for the collection thereof\n\nwhich may be had or taken upon a judgment of the district court.","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":"c41b1b580be3cbbb77a37cc14d6cea41ff7c0fd4019db4d4e5b89679827488bf","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-230","next":"us-ok/okla.-stat.-tit.-68-68-231.1"},"notice":"GroundRules: Original legal text. Not legal advice."}