Oklahoma § 68-3103 - Personal property tax lien record - Priority of liens Release of lien for purposes of sale - Collection of delinquent

§ 68-3103. Personal property tax lien record - Priority of liens Release of lien for purposes of sale - Collection of delinquent

personal taxes and penalties - Tax lien docket - Treasurer's

statement.

A. Except for periods governed by the provisions of subsection

C of Section 3148 of this title, within thirty (30) days after

publication of the general notice required in the provisions of

Section 3102 of this title, the county treasurer shall cause a

personal property tax lien record to be made in a docket for such

purpose, showing the names and addresses of all persons, firms, and

corporations owing delinquent personal property taxes, setting forth

the delinquent years and amounts due and unpaid, together with

penalty and costs as provided for by Section 2913 of this title.

The liens are superior to all other liens, conveyances or

encumbrances filed subsequent thereto, on real or personal property.

The tax lien shall be a lien on all personal and real property of

the person, firm, or corporation owing the delinquent tax for a

period of seven (7) years from the date of the tax lien, except as

otherwise provided in subsection B of this section. If such a lien

is not collected within seven (7) years from the date upon which

such tax became due and payable, the unpaid personal property taxes

shall cease to be a lien upon any real or personal property of the

person, firm, or corporation owing the tax. The provisions of this

Oklahoma Statutes - Title 68. Revenue and Taxation

section shall not apply to taxes which became due or payable prior

to January 1, 1971.

B. A tax lien on real property of a business arising from

delinquent personal property taxes of the business may be released

for purposes of a sale of such real property upon application to and

approval of the county treasurer. No lien shall be released unless

all excess proceeds of the sale are paid to the county treasurer in

payment of the personal property taxes which are the subject of the

lien. If a county treasurer determines that such a lien should be

released, the county treasurer shall make an entry in the county

treasurer's tax records indicating that the lien has been removed

from the real property to be sold. The tax lien shall remain valid

as to all other property of the taxpayer. As used in this

subsection, "excess proceeds" means all proceeds over those needed

to satisfy any liens on the property which have priority over the

personal property tax lien of the county.

C. It shall be the duty of the county treasurer to collect all

delinquent personal taxes due and unpaid, together with penalties

and costs, as provided for by Section 2913 of this title, and costs

and lien fee in the amount of Five Dollars ($5.00), and, upon

receiving the same, shall release the lien on the personal property

tax lien docket.

D. The county treasurer shall keep a personal property tax lien

docket in the form prescribed by the State Auditor and Inspector and

shall enter on the docket the names and addresses of delinquent

taxpayers along with the other information required by the

provisions of this section.

E. Upon compliance with the provisions of this section and

Section 3102 of this title, the county treasurer may enter in the

personal property tax lien docket the following statement:

"All unpaid items contained in this tax roll have been

transferred to the personal property tax lien docket for this year."

No further entries are required and the personal property tax roll

for that year may be closed. The provisions of this section apply

to all personal property tax rolls after 1970. Except as otherwise

provided by subsection B of this section, all unpaid personal

property taxes shall become a lien on any real estate owned by the

taxpayer.

Added by Laws 1965, c. 501, § 2. Amended by Laws 1970, c. 299, § 3,

emerg. eff. April 28, 1970; Laws 1971, c. 165, § 2, emerg. eff. May

25, 1971; Laws 1975, c. 186, § 1, emerg. eff. May 23, 1975; Laws

1979, c. 30, § 124, emerg. eff. April 6, 1979; Laws 1984, c. 195, §

4, eff. Jan. 1, 1985; Laws 1990, c. 63, § 4, eff. Jan. 1, 1991; Laws

1991, c. 41, § 2, emerg. eff. April 4, 1991. Renumbered from §

24306 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992,

and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws

Oklahoma Statutes - Title 68. Revenue and Taxation

1997, c. 340, § 6, emerg. eff. June 9, 1997; Laws 2020, c. 25, § 2,

emerg. eff. May 18, 2020.