§ 277.9. Liens--Collection of delinquent assessments--Invalid assessments--Deeds
Oklahoma Statutes AnnotatedTitle 82. Waters and Water Rights
82 Okl.St.Ann. § 277.9
§ 277.9. Liens--Collection of delinquent assessments--Invalid assessments--Deeds
A. 1. All assessments and all costs and expenses of collecting them shall constitute a lien on the lands against which the assessments have been levied. Such lien shall attach the date the assessment certificate is filed in the office of the county treasurer and shall continue until paid. Such lien shall be coequal with the lien of ad valorem taxes and all other taxes and special assessments and shall be prior and superior to all other liens.
2. Delinquent assessments to be collected by the county treasurer pursuant to Section 277.7 of this title shall be collected in the same manner and at the same time as delinquent ad valorem taxes are collected. Any tax sale shall include all charges, and such lien may be evidenced by any ad valorem tax sale certificate including said charge substantially in the form required by law.
Credits
Laws 1973, c. 179, § 9, eff. May 16, 1973; Laws 1992, c. 69, § 10, emerg. eff. April 13, 1992.
82 Okl. St. Ann. § 277.9, OK ST T. 82 § 277.9
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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