Oklahoma § 68-3142 - Tax lien subject to other state lien
Full text of Oklahoma Oklahoma Statutes § 68-3142 — Tax lien subject to other state lien, with citation guidance and answers to common questions.
§ 68-3142. Tax lien subject to other state lien
Whenever any lands shall be sold for delinquent taxes under the
provisions of this article, upon which any mortgage or other lien
exists in favor of the State of Oklahoma, or the Commissioners of
the Land Office or any other commission, board or officer having
power to loan public funds, or any funds under the control of the
state upon real estate security, such tax shall be secondary at all
times to the lien of the state, or of the Commissioners of the Land
Office, or of such commission, board or officer.
Oklahoma Statutes - Title 68. Revenue and Taxation
Laws 1965, c. 501, § 2. Renumbered from § 24346 by Laws 1988, c.
162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan.
1, 1992.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-3142
What does Oklahoma Statutes § 68-3142 cover?
Section 68-3142 ("Tax lien subject to other state lien") 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 § 68-3142?
A common citation format is "Oklahoma Statutes § 68-3142" (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 § 68-3142 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.