Title Examination Standards
Chapter 1, App.
Chapter 25. Tax Liens
§25.6. Oklahoma Tax Warrants.

1. A. WARRANTS ISSUED BY THE OKLAHOMA EMPLOYMENT SECURITY COMMISSION.

   The filing of a warrant issued by the Oklahoma Employment Security Commission in the county clerk's office shall constitute and be evidence of the state's lien upon the title to any interest in real property in that county owned by the employer against whom such warrant is issued. This lien shall remain in effect on real property until released or for a maximum of ten (10) years after the date of its filing.

   Authority: 40 O.S. §§ 3-501, 3-502, 3-503.

2. B. WARRANTS ISSUED BY THE OKLAHOMA TAX COMMISSION.

   The filing of a warrant issued by the Oklahoma Tax Commission in the county clerk's office on or after October 1, 1979, or in the court clerk's office before October 1, 1979, shall constitute and be evidence of the state's lien upon the title to any real property in that county owned by the taxpayer against whom such warrant is issued.

   This lien shall remain in effect upon the title to any interest in real property until released or for a maximum of ten (10) years from the date of its filing. However, the liens created by the filing of tax warrants filed prior to November 1, 1989, will remain valid until November 1, 2001.

   Prior to the release or extinguishment of any such tax warrant, the Oklahoma Tax Commission may refile the tax warrant one time in the office of the county clerk. A tax warrant so refiled shall constitute and be evidence of the state's lien upon the title to any interest in real property until released or for a maximum of ten (10) years from the date of the refiled tax warrant.

   Comment: 68 O.S. §§ 231 and 234 were last amended effective July 1, 2003, and the limitation of a one time filing by the Oklahoma Tax Commission has now been removed. Consequently, as long as the Oklahoma Tax Commission refiles the tax warrant in the office of the county clerk prior to the expiration of the ten (10) year period created by the original filing or any proper refiling, the lien shall continue for an additional ten (10) years after the date upon which the warrant was refiled by the county clerk.

   Examples: The Oklahoma Tax Commission ("OTC") filed a tax warrant on October 30, 1989. The lien created thereby is valid until only November 1, 2001 (because the tax warrant was filed prior to November 1, 1989), unless it is refiled prior to November 1, 2001.

   The OTC filed a tax warrant on November 2, 1989. The lien created thereby is valid only until November 2, 1999, unless it is refiled prior to November 2, 1999.

   The OTC filed a tax warrant on January 2, 1992. The lien created thereby is valid only until January 2, 2002, unless it is refiled prior to January 2, 2002.

   Authority: 68 O.S. §§ 231 & 234; State ex rel. Oklahoma Tax Commission v. Emery, 645 P.2d 1048 (Okla. App. 1982); Ladd v. State ex rel . Oklahoma Tax Commission, 688 P.2d 59 (Okla. 1984).

History: The 1996 Report of the Title Examination Standards Committee recommended this new standard. 67 O.B.J. 3247, 3252 (1996). The Real Property Section approved the Committee's recommendation on November 14, 1996 and the House of Delegates adopted the standard on November 15, 1996. The Committee's 1998 Report corrected the standard by adding the date prior to which statutes permitted the warrant to be filed in the county clerk's office to give notice and after which the filing had to be made in the county clerk's office. 69 O.B.J. 3476 (October 17, 1998). The Real Property Law Section approved the amendment on November 12, 1998 and the House of Delegates adopted it on November 13, 1998. 69 O.B.J. 4166 (December 5, 1998).

The 2000 Report of the Title Examination Standards Committee recommended amending this standard to bring it into compliance with 68 O.S. §§ 231 and 234 as amended. 71 O.B.J. 2629 (10/14/00). The Real Property Section approved the Committee's recommendation November 16, 2000 and the House of Delegates adopted the standard on November 17, 2000. 71 O.B.J. 3136 (12/6/00).

The 2013 Title Examination Standards Committee recommended amending Standard No. 25.6 to accurately reflect the provisions of the latest amendments to 68 U.S. §§ 231 and 234. 83 O.B.J. 2211, October 13, 2013. The Real Property Law Section approved the committee's recommendation on November 15, 2013, and the recommendation was approved by the House of Delegates on November 16, 2013.