Oklahoma Code § 68-3143

Title 68. Revenue And Taxation: Prior lien of state or subdivisions against public
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service corporations for delinquent taxes.
The state or any county, city, town or school district shall
have and possess a prior lien against any public service corporation
for delinquent taxes.
Laws 1965, c. 501, § 2.  Renumbered from § 24347 by Laws 1988, c.
162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan.
1, 1992.

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