{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-233","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-233","heading":"Municipalities - Procedure when taxes delinquent","body":"(a) In case any city, town, county, or other political\n\nsubdivision of the state shall fail or refuse to pay in whole or in\n\npart any tax when due under the provisions of any state tax law, the\n\nTax Commission shall issue a tax warrant for the amount of tax due,\n\nand the sheriff shall serve such warrant on the county treasurer.\n\nFrom the date of such service, the said tax, penalties and interest\n\nshall be a lien on all ad valorem tax penalties collected by said\n\ntreasurer for and on account of any such city, town, county, or\n\nother political subdivision of the state until the amount of all\n\nsuch delinquent tax, penalties and interest is paid; and the county\n\ntreasurer is hereby directed and required to remit the amount of all\n\nsuch ad valorem tax penalties, when collected by him, to the Tax\n\nCommission until the amount due the State of Oklahoma on such\n\ndelinquent tax is paid; provided that such lien shall not attach to\n\nthe property to which such penalties so collected are attributable.\n\n(b) The State of Oklahoma shall have the right, on the relation\n\nof the Tax Commission, to sue any such city, town, county, or other\n\npolitical subdivision for any such tax in any court of competent\n\njurisdiction, and if judgment is rendered in favor of the state in\n\nsuch suit it shall be collected and paid as provided by law for the\n\ncollection of judgments against cities, towns, counties, or other\n\npolitical subdivisions of the state.","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":"86db3b42f8f479e4348dc9ba97f9614fbdb051a72662b87ce7008cb4eef5e66e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-232","next":"us-ok/okla.-stat.-tit.-68-68-2336"},"notice":"GroundRules: Original legal text. Not legal advice."}