Oklahoma Code § 68-251

Title 68. Revenue And Taxation: Filing petitions and applications for collection of
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delinquent taxes by mail.
Notwithstanding the provisions of any statute or court rule to
the contrary the Tax Commission may file petitions and applications
in the various district courts of this state to initiate actions
authorized in Section 201 et seq. of Title 68 of the Oklahoma
Statutes, for collection of delinquent state taxes by mailing same
to the respective court clerk of the district courts of this state.
Upon receipt of such petition or application, the court clerk shall
cause hearings to be set as required by law, and shall cause the

necessary summons or notice to be issued and served by sheriff or
mail, as set forth in the summons or notice.

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