{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-234","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-234","heading":"Lien for unpaid taxes, interest and penalties","body":"A. All taxes, interest and penalties imposed by the provisions\n\nof Section 201 et seq. of this title, or any state tax law, are\n\nhereby declared to constitute a lien in favor of the state upon all\n\nfranchises, property, and rights to property, whether real or\n\npersonal, then belonging to or thereafter acquired by the person\n\nowing the tax, whether such property is employed by such person in\n\nthe prosecution of business, or is in the hands of an assignee,\n\ntrustee or receiver for the benefit of creditors, from the date the\n\ntaxes are due and payable under the provisions of the state tax laws\n\nlevying such taxes. The lien shall be in addition to any lien\n\naccrued by the filing of a tax warrant or tax certificate as\n\nprovided by Sections 230 and 231 of this title. The lien shall be\n\nprior, superior and paramount to all other liens, claims, or\n\nencumbrances on the property of whatsoever kind or character, except\n\nthose of any bona fide mortgagee, pledgee, judgment creditor, or\n\npurchaser, whose right shall have attached prior to the date of the\n\nfiling and indexing in the office of the county clerk in the county\n\nin which the property is located, of the notice of the lien of the\n\nstate under a tax certificate as provided by Section 230 of this\n\ntitle, or under a tax warrant as provided by Section 231 of this\n\ntitle, and who have filed or recorded the mortgages and conveyances\n\nin the office of the county clerk of the county in which the\n\nproperty is located. Such taxes, penalties and interest shall at\n\nall times, constitute a prior, superior and paramount claim as\n\nagainst the claims of unsecured creditors. The lien of the state\n\nshall continue until the amount of the tax and penalty due and\n\nowing, and interest subsequently accruing thereon, is paid, or,\n\nexcept as otherwise provided herein, upon the expiration of ten (10)\n\nyears after the date of the filing and indexing in the office of the\n\ncounty clerk in the county in which the property is located, of the\n\nnotice of the lien of the state under a tax certificate as provided\n\nby Section 230 of this title, or under a tax warrant as provided by\n\nSection 231 of this title; provided, the Oklahoma Tax Commission\n\nmay, prior to the expiration of the ten-year period provided for\n\nherein, refile the notice of the lien with the county clerk. A\n\nnotice so refiled shall continue the lien until payment of the tax,\n\npenalty, interest and costs, or upon the expiration of ten (10)\n\nyears after the date upon which the notice was refiled. All active\n\nliens evidenced by a notice of lien filed with a county clerk's\n\noffice prior to November 1, 1989, shall be released and extinguished\n\nif the notice of lien is not refiled prior to November 1, 2001.\n\nB. In any action affecting the title to real estate or the\n\nownership or right to possession of personal property, the State of\n\nOklahoma may be made a party defendant, for the purpose of\n\ndetermining its lien upon the property involved therein only in\n\ncases where notice of the lien of the state has been filed and\n\nindexed as provided in Sections 230 and 231 of this title. In any\n\nsuch action, service of summons upon the Oklahoma Tax Commission, by\n\nserving any member thereof, shall be sufficient service and binding\n\nupon the State of Oklahoma. In all such actions or suits, the\n\ncomplaint or pleading shall include the name and address of the\n\ntaxpayer whose liability created the lien and the identifying number\n\nevidencing the lien.\n\nC. In any action affecting the ownership or right of possession\n\nof intangible personal property, such as a settlement or court\n\njudgment, the Tax Commission shall be given notice of such action\n\nfor the purpose of determining its lien upon the property involved\n\ntherein in cases where notice of the lien of the state has been\n\nfiled and indexed as provided in Sections 230 and 231 of this title.","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":"da04cfdd514df9a070ba99efca894143678b71478a364a0a191cf30fb144bcc4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2338","next":"us-ok/okla.-stat.-tit.-68-68-235"},"notice":"GroundRules: Original legal text. Not legal advice."}