{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3103","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3103","heading":"Personal property tax lien record - Priority of liens -","body":"Release of lien for purposes of sale - Collection of delinquent\n\npersonal taxes and penalties - Tax lien docket - Treasurer's\n\nstatement.\n\nA. Except for periods governed by the provisions of subsection\n\nC of Section 3148 of this title, within thirty (30) days after\n\npublication of the general notice required in the provisions of\n\nSection 3102 of this title, the county treasurer shall cause a\n\npersonal property tax lien record to be made in a docket for such\n\npurpose, showing the names and addresses of all persons, firms, and\n\ncorporations owing delinquent personal property taxes, setting forth\n\nthe delinquent years and amounts due and unpaid, together with\n\npenalty and costs as provided for by Section 2913 of this title.\n\nThe liens are superior to all other liens, conveyances or\n\nencumbrances filed subsequent thereto, on real or personal property.\n\nThe tax lien shall be a lien on all personal and real property of\n\nthe person, firm, or corporation owing the delinquent tax for a\n\nperiod of seven (7) years from the date of the tax lien, except as\n\notherwise provided in subsection B of this section. If such a lien\n\nis not collected within seven (7) years from the date upon which\n\nsuch tax became due and payable, the unpaid personal property taxes\n\nshall cease to be a lien upon any real or personal property of the\n\nperson, firm, or corporation owing the tax. The provisions of this\n\nsection shall not apply to taxes which became due or payable prior\n\nto January 1, 1971.\n\nB. A tax lien on real property of a business arising from\n\ndelinquent personal property taxes of the business may be released\n\nfor purposes of a sale of such real property upon application to and\n\napproval of the county treasurer. No lien shall be released unless\n\nall excess proceeds of the sale are paid to the county treasurer in\n\npayment of the personal property taxes which are the subject of the\n\nlien. If a county treasurer determines that such a lien should be\n\nreleased, the county treasurer shall make an entry in the county\n\ntreasurer's tax records indicating that the lien has been removed\n\nfrom the real property to be sold. The tax lien shall remain valid\n\nas to all other property of the taxpayer. As used in this\n\nsubsection, \"excess proceeds\" means all proceeds over those needed\n\nto satisfy any liens on the property which have priority over the\n\npersonal property tax lien of the county.\n\nC. It shall be the duty of the county treasurer to collect all\n\ndelinquent personal taxes due and unpaid, together with penalties\n\nand costs, as provided for by Section 2913 of this title, and costs\n\nand lien fee in the amount of Five Dollars ($5.00), and, upon\n\nreceiving the same, shall release the lien on the personal property\n\ntax lien docket.\n\nD. The county treasurer shall keep a personal property tax lien\n\ndocket in the form prescribed by the State Auditor and Inspector and\n\nshall enter on the docket the names and addresses of delinquent\n\ntaxpayers along with the other information required by the\n\nprovisions of this section.\n\nE. Upon compliance with the provisions of this section and\n\nSection 3102 of this title, the county treasurer may enter in the\n\npersonal property tax lien docket the following statement:\n\n\"All unpaid items contained in this tax roll have been\n\ntransferred to the personal property tax lien docket for this year.\"\n\nNo further entries are required and the personal property tax roll\n\nfor that year may be closed. The provisions of this section apply\n\nto all personal property tax rolls after 1970. Except as otherwise\n\nprovided by subsection B of this section, all unpaid personal\n\nproperty taxes shall become a lien on any real estate owned by the\n\ntaxpayer.","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":"cf0fbfd7f30b62a6055c1f089bd7b5da52b48ff49354f540f6b6578697db0849","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3102","next":"us-ok/okla.-stat.-tit.-68-68-3104"},"notice":"GroundRules: Original legal text. Not legal advice."}