{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2704","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2704","heading":"Liens and priorities","body":"All taxes, interest and penalties imposed by any incorporated\n\ncity, town or the Oklahoma Tax Commission under authority of this\n\nact, or other authorized municipal taxes, are hereby declared to\n\nconstitute a lien in favor of such municipality upon all franchises,\n\nproperty and rights to property, whether real or personal, then\n\nbelonging to or thereafter acquired by the person owing the tax,\n\nwhether such property is employed by such person in the conduct of\n\nbusiness, or is in the hands of an assignee, trustee, or receiver\n\nfor the benefit of creditors, from the date said taxes are due and\n\npayable under the provisions of the municipal tax ordinances levying\n\nsuch taxes. Said lien shall be co equal with all tax liens created\n\nby state statutes, except where the Legislature by statute declares\n\ncertain and specific municipal tax liens to be a first or prior\n\nlien. The liens herein created shall otherwise be prior, superior\n\nand paramount to all other liens, claims or encumbrances on the\n\nproperty of the person, firm or corporation owing the tax. Such\n\nliens, however, shall be inferior to those of any bona fide\n\nmortgagee, pledgee, judgment creditor, or purchaser, who has filed\n\nor recorded said mortgages or conveyances in the office of the\n\ncounty clerk of the county in which the property is located, and\n\nwhose rights shall have attached prior to the date of the entry of\n\nthe notice of the lien of the claiming incorporated city or town\n\nupon the district court judgment docket in the office of the court\n\nclerk, in the county in which the property is located. Such taxes,\n\npenalties and interest owing the incorporated city or town shall at\n\nall times, constitute a prior, superior and paramount claim as\n\nagainst the claims of unsecured creditors. The said lien of the\n\nincorporated city or town shall continue until the amount of the tax\n\nand penalty due and owing, and interest subsequently accruing\n\nthereon, is paid. In any action affecting the title to real estate\n\nor the ownership or right to possession of personal property, the\n\nincorporated city or town asserting a lien on such property may be\n\nmade a party defendant, for the purpose of determining its lien upon\n\nthe property involved therein only in cases where notice of the lien\n\nof the municipality has been entered upon the district court\n\njudgment docket; and in such action service of summons upon such\n\nmunicipality, by serving the mayor or clerk of such incorporated\n\ncity or the president or clerk of the board of trustees of any\n\nincorporated town, shall be sufficient service and binding upon such\n\nmunicipality.","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":"b393979083e38da8f025cbc4e85cda1e44098725d820b73ee5a28cbdb63a094e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2703","next":"us-ok/okla.-stat.-tit.-68-68-2705"},"notice":"GroundRules: Original legal text. Not legal advice."}