Oklahoma § 68-214 - Release of property from lien - Execution and recording

§ 68-214. Release of property from lien - Execution and recording

The Oklahoma Tax Commission may release any property from the

lien of any warrant, certificate, judgment, or levy procured by it;

provided, payment shall be made to the Tax Commission of such sum as

it shall deem adequate consideration for such release, or a deposit

shall be made with the Tax Commission of such security as it shall

deem adequate to secure the payment of any debt evidenced by any

Oklahoma Statutes - Title 68. Revenue and Taxation

such warrant, certificate, judgment, or levy, the lien of which is

sought to be released. Provided further, however, the Tax

Commission shall issue such releases without the payment of any

consideration in cases where it determines that its warrant,

certificate or judgment is clouding the title of such property by

reason of error in the description of properties or similarity of

names. Such release shall be filed in the office of the county

clerk in which the lien is filed or same shall be recorded in any

office in which conveyances of real estate may be recorded. Such

release may be filed in the appropriate office of the county clerk

by the taxpayer or by the Tax Commission. If such release is filed

by the Tax Commission, the Tax Commission shall collect the filing

fee, as authorized by statute, along with the other consideration

for the release. The Tax Commission may file the release in the

appropriate office of the county clerk by electronic means. Upon

collection of the filing fees, the Tax Commission shall transmit the

revenue to the State Treasurer to be deposited in the Oklahoma Tax

Commission Fund. The revenue from the fees collected shall be

remitted monthly by the Tax Commission to the appropriate county

treasurers to be deposited in the appropriate fund of the county

clerk's department.

Added by Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965. Amended

by Laws 1986, c. 218, § 6, emerg. eff. June 9, 1986; Laws 1993, c.

146, § 7; Laws 2003, c. 472, § 4.