{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3104","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3104","heading":"Tax warrants","body":"A. Except for periods governed by the provisions of subsection\n\nC of Section 3148 of this title:\n\n1. The county treasurer shall issue tax warrants for the\n\ncollection of delinquent personal taxes upon demand of any person,\n\nor whenever the treasurer shall deem it advisable, on a form\n\nprescribed by the State Auditor and Inspector, to the sheriff of the\n\ncounty in which the real or personal property is located for the\n\ncollection of such delinquent personal taxes. The county treasurer\n\nshall not be required to issue a tax warrant for delinquent personal\n\nproperty taxes if the total amount due and owing is less than\n\nTwenty-five Dollars ($25.00) per account.\n\n2. The tax warrant shall be issued or directed against any\n\nperson or legal entity who had possession, control or an interest in\n\npersonal property at the time the taxes were assessed.\n\n3. The tax warrant shall command the sheriff to collect the\n\namount due for unpaid taxes, penalties and interest thereon, cost of\n\nadvertising, sheriff's collection fees and any other lawful fees on\n\npersonal property belonging to the person to whom such taxes were\n\nassessed, and if no personal property is found, then upon any real\n\nproperty such person owns or in which such person has an interest.\n\nB. Except for periods governed by the provisions of subsection\n\nC of Section 3148 of this title:\n\n1. The sheriff, upon receiving a tax warrant, shall levy said\n\nwarrant and sell the property of the taxpayer in the manner and form\n\nas provided for the sale of personal and/or real property on\n\nexecution.\n\n2. The sheriff shall pay the total amount received from the\n\nsale of personal and/or real property to the county treasurer.\n\n3. The tax warrant shall be returned by the sheriff within\n\nsixty (60) days after its issuance.\n\n4. Failure to collect or return the tax warrant as provided in\n\nthis section, shall subject the sheriff to the same penalties as\n\nprovided by law for the failure to collect or return execution.\n\n5. The sheriff shall be entitled to the same fees as are\n\nprovided by law for like sales on execution.","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":"be17caac0f979b38fbc6522102c05cb5851f8f62cd8fc90fc3d23c451017f875","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3103","next":"us-ok/okla.-stat.-tit.-68-68-3105"},"notice":"GroundRules: Original legal text. Not legal advice."}