{"data":{"id":"us-ok/okla.-stat.-tit.-82-82-277.9","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 82, § 82-277.9","heading":"Liens - Collection of delinquent assessments - Invalid","body":"assessments - Deeds.\n\nA. 1. All assessments and all costs and expenses of collecting\n\nthem shall constitute a lien on the lands against which the\n\nassessments have been levied. Such lien shall attach the date the\n\nassessment certificate is filed in the office of the county\n\ntreasurer and shall continue until paid. Such lien shall be coequal\n\nwith the lien of ad valorem taxes and all other taxes and special\n\nassessments and shall be prior and superior to all other liens.\n\n2. Delinquent assessments to be collected by the county\n\ntreasurer pursuant to Section 277.7 of this title shall be collected\n\nin the same manner and at the same time as delinquent ad valorem\n\ntaxes are collected. Any tax sale shall include all charges, and\n\nsuch lien may be evidenced by any ad valorem tax sale certificate\n\nincluding said charge substantially in the form required by law.\n\n3. For delinquent assessments to be collected by the board\n\npursuant to Section 277.7 of this title, any actions by the board to\n\nenforce a lien established pursuant to this section shall be\n\nmaintained in the same manner as actions to enforce a mortgage or\n\ndeed of trust.\n\nB. If any assessment is declared invalid, the board shall\n\nimmediately amend all proceedings, remedy all defects or\n\nirregularities and make and provide for the collection of new\n\nassessments.\n\nC. Unless expressly declared to the contrary, no warranty deed\n\nor deed made pursuant to a judicial sale shall warrant against any\n\nportion of any assessment or assessments levied pursuant to this\n\nsection except installments due before the date of such deed.","path":["OK Code","Title 82"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os82.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"0c3aebfbd3bd4114d9c2e06b42df15d50b8b0f0a7ff88f409cad0b5f32334c2c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-82-82-277.8","next":"us-ok/okla.-stat.-tit.-82-82-501"},"notice":"GroundRules: Original legal text. Not legal advice."}