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§ 2930. Property seized and sold by attachment, execution of chattel mortgage--Payment of taxes

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 29. Exemptions, Collection and Payment
68 Okl.St.Ann. § 2930
§ 2930. Property seized and sold by attachment, execution of chattel mortgage--Payment of taxes
If the property of any taxpayer be so seized by attachment, execution or chattel mortgage as to take all property liable to execution, without leaving a sufficient amount of property exempt from levy and sale to pay the taxes, then the tax on the property of such taxpayer shall at once fall due and be paid from the proceeds of the sale of the attached property in preference to all other claims against it, and it is hereby made the duty of constables, deputy sheriffs, sheriffs or other officers selling property under attachment, to ascertain the amount of taxes due on any property so sold and retain from the proceeds of such sale all taxes due, and to pay the same to the county treasurer.

Credits

Laws 1988, c. 162, § 130, eff. Jan. 1, 1992.
68 Okl. St. Ann. § 2930, OK ST T. 68 § 2930
Current with emergency effective legislation through Chapter 106 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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