Oklahoma Code § 62-374

Title 62. Public Finance: Civil actions - Limitations
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Civil actions filed by taxpayers for the recovery of real or
personal property can only be brought if the written demand upon the
proper officers is made by the required resident taxpayers within
two (2) years of the transfer of the property, and the civil suit is
filed within six (6) months following the refusal, failure, or
neglect of the proper officers to act upon the written demand.

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