Oklahoma § 68-230 - Certificate of indebtedness to state - Recording and

§ 68-230. Certificate of indebtedness to state - Recording and

indexing - Lien status.

The Oklahoma Tax Commission may issue to the county clerk of any

county of the state a certificate certifying that the person therein

named is indebted to the state for a specified state tax in the

amount stated. The county clerk shall immediately record and index

such certificate using the name of the delinquent taxpayer, the

amount certified as being due, a short name of the tax, and the date

and time of the filing for record. Such recording shall have the

same force and effect as a judgment and shall constitute and be

evidence and notice of the state's lien upon the title to any

interest in any real property of the taxpayer named in such

certificate. Such lien shall be in addition to any and all other

liens existing in favor of the state to secure the payment of such

unpaid tax, penalty, interest and costs, and such lien shall be

paramount and superior to all other liens of whatsoever kind or

character attaching to any of said property subsequent to the date

of such recording and shall be in addition to any lien provided by

Section 234 of this title. Such lien is hereby released and

extinguished upon the payment of the tax, penalty, interest and

costs, or, except as otherwise provided herein, upon the expiration

of ten (10) years after the date upon which such certificate was

recorded and indexed by the county clerk; provided, the Tax

Commission may, prior to the release and extinguishment of such

lien, reissue the certificate of indebtedness to the county clerk.

A certificate so reissued shall continue the lien until payment of

the tax, penalty, interest and costs, or upon the expiration of ten

(10) years after the date upon which the certificate was re-recorded

and indexed by the county clerk. All active liens evidenced by a

certificate of indebtedness filed with a county clerk’s office prior

to November 1, 1989, shall be released and extinguished if the

certificate of indebtedness is not refiled prior to November 1,

2001.

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

by Laws 1979, c. 148, § 2, eff. Oct. 1, 1979; Laws 1992, c. 66, § 1,

eff. July 1, 1992; Laws 1999, c. 407, § 2, eff. Nov. 1, 1999; Laws

2001, c. 358, § 9, eff. July 1, 2001.