Oklahoma Code § 68-3138

Title 68. Revenue And Taxation: Conditions precedent to action to restrain tax
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collection.
Whenever any action or proceeding shall be commenced and
maintained before any court or judge to prevent or to restrain the
collection of any tax or part thereof or to recover any such tax
previously paid, or to recover the possession or title of any
property, real or personal, sold for taxes, or to invalidate any
deed or grant thereof for taxes, or to restrain, prevent, recover or
delay any payment of taxes; the true and just amount of taxes due
upon such property or by such person, if in dispute, must be
ascertained and paid before the judgment prayed for, and if not in
dispute must be paid in accordance with the provisions of this
article.
Laws 1965, c. 501, § 2.  Renumbered from § 24342 by Laws 1988, c.
162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan.
1, 1992.

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