Oklahoma Code § 62-365.4

Title 62. Public Finance: Levy invalidated - Revival by decree - Defense of levy
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by owner of judgment.
If an attempted levy for any judgment has once been invalidated
by final decree either by the Oklahoma Court of Tax Review, not
appealed from, or of the Supreme Court, by reason of jurisdictional
defeat, then such judgment shall not again be included in levy
computation until revived by decree from the court of original
jurisdiction; and provided further that, the owner and holder of
such judgment is hereby authorized to defend such judgment levy
before any court.

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