(A) If payment is not made within 30 days from the date of the mailing of the statement, then:
(1) Within the next 60 days, the City Clerk shall forward a certified statement of the amount of the cost to the County Treasurer in which the property is located;
(2) The amount shall be levied on the property and collected by the County Treasurer as other taxes authorized by law;
(3) Until fully paid, the cost and the interest thereon shall be the personal obligation of the property owner from and after the date the cost is certified to the County Treasurer;
(4) The cost and the interest thereon shall be a lien against the property from the date the cost is certified to the County Treasurer, coequal with the lien of ad valorem taxes and all other taxes and special assessments and prior and superior to all other titles and liens against the property;
(5) The lien shall continue until the cost is fully paid; and
(6) If the City Clerk received payment, the City Clerk shall forward to the County Treasurer a notice of such payment and direct discharge of the lien.
(B) At any time prior to the collection as provided in this section, the city may pursue any civil remedy for collection of the amount owing and interest thereon, including an action in personam against the property owner and an action in rem to foreclose its lien against the property.
(C) At the time of collection, the County Treasurer shall collect a fee which is on file in the City Clerk’s office for each parcel of property. Said fee shall be deposited to the credit of the General Fund of the county, and the City Clerk shall forward to the County Treasurer a notice of such payment and directing discharge of the lien.
(D) A mineral interest, if severed from the surface interest and not owed by the surface owner, shall not be subject to any tax or judgment lien created pursuant to this section.
(Prior Code, § 18-109) (Ord. 796, passed 11-25-1990)
Statutory reference:
Similar provisions, see 11 O.S. § 22-111(A)(6)