Oklahoma § 68-233 - Municipalities - Procedure when taxes delinquent
Full text of Oklahoma Oklahoma Statutes § 68-233 — Municipalities - Procedure when taxes delinquent, with citation guidance and answers to common questions.
§ 68-233. Municipalities - Procedure when taxes delinquent
(a) In case any city, town, county, or other political
subdivision of the state shall fail or refuse to pay in whole or in
Oklahoma Statutes - Title 68. Revenue and Taxation
part any tax when due under the provisions of any state tax law, the
Tax Commission shall issue a tax warrant for the amount of tax due,
and the sheriff shall serve such warrant on the county treasurer.
From the date of such service, the said tax, penalties and interest
shall be a lien on all ad valorem tax penalties collected by said
treasurer for and on account of any such city, town, county, or
other political subdivision of the state until the amount of all
such delinquent tax, penalties and interest is paid; and the county
treasurer is hereby directed and required to remit the amount of all
such ad valorem tax penalties, when collected by him, to the Tax
Commission until the amount due the State of Oklahoma on such
delinquent tax is paid; provided that such lien shall not attach to
the property to which such penalties so collected are attributable.
(b) The State of Oklahoma shall have the right, on the relation
of the Tax Commission, to sue any such city, town, county, or other
political subdivision for any such tax in any court of competent
jurisdiction, and if judgment is rendered in favor of the state in
such suit it shall be collected and paid as provided by law for the
collection of judgments against cities, towns, counties, or other
political subdivisions of the state.
Laws 1965, c. 414, § 2.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-233
What does Oklahoma Statutes § 68-233 cover?
Section 68-233 ("Municipalities - Procedure when taxes delinquent") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-233?
A common citation format is "Oklahoma Statutes § 68-233" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-233 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.