{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3102","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3102","heading":"Personal property tax lien - Notice - Entry on docket -","body":"Priority.\n\nExcept for periods governed by the provisions of subsection C of\n\nSection 3148 of this title, within sixty (60) days after taxes on\n\npersonal property shall become delinquent as of April 1, the county\n\ntreasurer shall mail notice to the last-known address of such\n\ndelinquent taxpayer and cause a general notice to be published one\n\ntime in some newspaper of general circulation, published in the\n\ncounty, giving the name of each person owing delinquent personal\n\nproperty taxes, stating the amount thereof due, and stating that\n\nsuch delinquent personal property taxes, within thirty (30) days\n\nfrom date of this publication, shall be placed on a personal\n\nproperty tax lien docket in the office of the county treasurer and\n\nthe homestead exemption of such taxpayer shall be canceled pursuant\n\nto Section 2892 of this title. Such liens are superior to all other\n\nliens, conveyances or encumbrances filed subsequent thereto, on real\n\nor personal property. The tax lien shall be a lien on all real and\n\npersonal property of the taxpayer in the county for a period of\n\nseven (7) years, except as otherwise provided in subsection B of\n\nSection 3103 of this title. From and after the entry of the tax\n\nupon the tax lien docket, any person claiming any interest in any\n\nland or personal property can sue the county treasurer and board of\n\ncounty commissioners in the district court to determine the validity\n\nor priority of the lien.","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":"bb5dcfd7aad02ff456748a6934ce1d0b573f6d26348a2a03533198c7bd47af60","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3101","next":"us-ok/okla.-stat.-tit.-68-68-3103"},"notice":"GroundRules: Original legal text. Not legal advice."}