Okla. Stat. » Title 68 — REVENUE AND TAXATION
Oklahoma Statutes

Okla. Stat. tit. 68, § 3101 (2026)

Tax lien on real property

✓ current as of July 2026
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Taxes upon real property are hereby made a lien for seven (7) years from the date upon which such tax became due and payable. Added by Laws 1985, c. 356, § 11, emerg. eff. July 30, 1985. Renumbered from § 24304.1 by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. January 1, 1992.

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1993–2025 · leading case: Shamblin v. Beasley, 1998 OK 88, 967 P.2d 1200.
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Shamblin v. Beasley, 1998 OK 88, 967 P.2d 1200. · cites it 2× “For the statutory regime governing tax sales, see 68 O.S.1991 §§ 3101 et seq. Unpaid ad valorem taxes become a lien against the entire fee of the delinquent owner.”
First Am. Bank & Trust Co. v. Oklahoma Indus. Fin. Auth., 1997 OK 155, 951 P.2d 625. · cites it 2× “68 O.S.1991, § 3101 et seq., as amended. Under the Tax Code, one of the potential ultimate outcomes of the collection mechanisms for delinquent taxes is divestment of an owner's right, title and interest in the land, and a vesting in a resale tax deed purchaser an absolute and…”
Wells Fargo Credit Corp. v. Selby, 2001 OK CIV APP 78, 26 P.3d 774. “" 68 O.S.1991 § 3101. If there are no bidders on the property, the county in which the property lies is authorized to bid off the real property for the amount of taxes due, plus penalties and other costs due, thereby acquiring the legal and equitable interests any other…”
Question Submitted by: The Honorable Nathan Dahm, Oklahoma State Senate, Dist. 33, 2017 OK AG 17 (Okla. Att’y Gen. 2017). · cites it 2× “Each year, the county treasurer publishes a list of the prior year's delinquencies that includes the properties, record owners, and delinquency amounts, along with a notice that the properties may be sold at a tax sale pursuant to Title 68, Section 3105.”
Dawson v. Douglas, 849 P.2d 441 (Okla. Civ. App. 1993). “The County Treasurer, pursuant to 68 O.S.1991 §§ 3101 et seq., conducted a tax sale.”
Questions Submitted by: The Honorable Kendal Sacchieri, Oklahoma State Senate, Dist. 43, 2025 OK AG 10 (Okla. Att’y Gen. 2025). · cites it 2× “68 O.S.2021, § 3101 68 O.S.Supp.2024, § 3105 68 O.”
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