HAS BEEN SATISFIED, WHEREAS A LIEN CREATED PURSUANT TO 68 O.S. 230 WILL CEASE TO EXIST AFTER THE EXPIRATION OF FIVE YEARS IF AN EXECUTION OR GARNISHMENT SUMMONS IS NOT FILED WITH THE COUNTY CLERK.
YOU ALSO ASK WHETHER THE TAX WARRANT AND THE CERTIFICATE OF INDEBTEDNESS HAVE THE SAME STATUS WHEN APPLYING THE DOCTRINES OF ESTOPPEL AND LACHES. THE GENERAL RULE IS THAT ESTOPPEL DOES NOT APPLY AGAINST THE STATE UNLESS THERE IS A STRONG PUBLIC POLICY REASON FOR DOING SO. SEE, BURDICK V. INDEPENDENT SCHOOL DIST. NO. 52 OF OKLAHOMA COUNTY, 702 P.2D 48 (OKLA.1985). OKLAHOMA CASE LAW IS CLEAR THAT NEITHER LACHES NOR ESTOPPEL APPLIES AGAINST THE STATE ACTING IN ITS SOVEREIGN CAPACITY BECAUSE OF MISTAKES OR ERRORS OF ITS EMPLOYEES. SEE, STATE OF OKLAHOMA. EX REL. TAX COMMISSION V. EMERY, 645 P.2D 1048, 1051 (OKLA.CT.APP.1982). "THE POWER OF TAXATION IS AN INHERENT AND ESSENTIAL ATTRIBUTE OF SOVEREIGNTY." EMERY, ID. CITING DAUBE V. OKLAHOMA TAX COMMISSION, 152 P.2D 687 (OKLA.1944). THUS, IT APPEARS THAT BOTH THE TAX CERTIFICATE AND TAX WARRANT RETAIN EQUAL STATUS FOR THE PURPOSE OF APPLYING THE DOCTRINES OF ESTOPPEL AND LACHES.
YOUR THIRD QUESTION ASKS WHETHER THE STATE'S INTEREST IS PROTECTED BY FILING A 230 CERTIFICATE OF INDEBTEDNESS INSTEAD OF A TAX WARRANT, AS TO PRIORITIES OF OTHER TYPES OF LIENS AND JUDGMENTS FILED SUBSEQUENT TO THE TAX LIENS. THIS QUESTION IS ANSWERED IN 230: "(A)ND SUCH LIEN SHALL BE PARAMOUNT AND SUPERIOR TO ALL OTHER LIENS OF WHATSOEVER KIND OR CHARACTER ATTACHING TO ANY OF SAID PROPERTY SUBSEQUENT TO THE DATE OF SUCH RECORDING AND SHALL BE IN ADDITION TO ANY LIEN PROVIDED BY SECTION 234 OF THIS CODE." THUS, THE FILING OF A CERTIFICATE OF INDEBTEDNESS UNDER 230 IS SUFFICIENT TO ESTABLISH PRIORITY OF THE STATE'S LIEN OVER SUBSEQUENT LIENS.
IN ADDITION, 68 O.S. 234 PROVIDES IN PERTINENT PART:
(TEXT OF STATUTE)
TITLE 68 O.S. 234 ALSO PROVIDES THAT, ONCE PERFECTED, THIS LIEN SHALL CONTINUE UNTIL THE AMOUNT OF THE TAX AND PENALTY IS PAID. IN STATE OF OKLAHOMA EX REL. OKLAHOMA TAX COMMISSION V. EMERY, 645 P.2D 1048, 1051 (OKLA.CT.APP.1982) THE COURT HELD THAT "UNDER 68 O.S. 231 (1979) AND 68 O.S. 234, THE STATE ACQUIRES LIENS WHICH SHALL CONTINUE UNTIL THE DELINQUENT TAX, PENALTY AND INTEREST ARE PAID." THIS FURTHER INSURES THAT THE STATE IS ADEQUATELY PROTECTED. THEREFORE, WHILE A 230 CERTIFICATE OF INDEBTEDNESS IS SUBJECT TO THE DORMANCY PROVISION OF 12 O.S. 735, ITS FILING ESTABLISHES PRIORITY FOR THE BROADER, MORE INCLUSIVE 234 LIEN, WHICH CONTINUES UNTIL PAID.
YOUR FOURTH QUESTION ASKS WHETHER THE TAX COMMISSION IS REQUIRED TO EXECUTE WITHIN A SPECIFIED TIME IN ORDER TO PERPETUATE THE 230 CERTIFICATE OF INDEBTEDNESS. THE TAX COMMISSION MUST EXECUTE WITHIN A SPECIFIC TIME IF THE STATE WISHES TO RETAIN ITS LIEN UNDER 230, SINCE 68 O.S. 230 PROVIDES THAT THE CERTIFICATE OF INDEBTEDNESS, ONCE FILED, HAS THE SAME FORCE AND EFFECT AS A JUDGMENT.
YOUR FIFTH QUESTION ASKS WHETHER A LIEN CREATED BY THE ISSUANCE OF A 68 O.S.