2018 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-2930. Property seized and sold by attachment, execution of chattel mortgage - Payment of taxes.

Universal Citation: 68 OK Stat § 68-2930 (2018)

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.

Added by Laws 1988, c. 162, § 130, eff. Jan. 1, 1992.

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