ATTORNEY GENERAL LOVING HAS ASKED ME TO RESPOND TO YOUR RECENT REQUEST FOR AN OPINION CONCERNING THE FOLLOWING QUESTIONS:
1. WHAT, IF ANY, IS THE STATUS OF A LIEN CREATED BY THE ISSUANCE OF A 68 O.S. 230 (1991) CERTIFICATE OF INDEBTEDNESS?
2. IS A CERTIFICATE OF INDEBTEDNESS, ISSUED UNDER 68 O.S. 230, TANTAMOUNT TO A TAX WARRANT ISSUED PURSUANT TO 68 O.S. 231 AS TO DURATION, LACHES AND ESTOPPEL?
3. DOES THE STATE MAINTAIN ITS PRIORITY, AS TO OTHER TYPES OF LIENS AND JUDGMENTS FILED SUBSEQUENT TO TAX LIENS, BY FILING A 230 CERTIFICATE OF INDEBTEDNESS INSTEAD OF A TAX WARRANT?
4. IS THE OKLAHOMA TAX COMMISSION REQUIRED TO EXECUTE THE CERTIFICATE OF INDEBTEDNESS LIEN WITHIN A SPECIFIC TIME PERIOD IN ORDER TO PERPETUATE IT?
5. DOES A LIEN CREATED BY THE ISSUANCE OF A 68 O.S. 230 CERTIFICATE OF INDEBTEDNESS HAVE TO BE FILED IN THE REGISTER OF TAX WARRANTS FOR PUBLIC INSPECTION UNDER 68 O.S. 250 (1991)?
IN THAT YOUR QUESTIONS CAN BE ANSWERED BY AN ANALYSIS OF CLEARLY CONTROLLING STATUTES AND APPLICABLE LAW, A FORMAL OPINION IS NOT NECESSARY.
THE DISCUSSION WHICH FOLLOWS IS NOT AN OFFICIAL OPINION OF THE ATTORNEY GENERAL. RATHER, THE FOLLOWING ANALYSIS AND CONCLUSIONS, WHILE SOLELY MY OWN, HAVE BEEN REACHED AFTER CAREFUL RESEARCH OF THE QUESTION YOU HAVE RAISED.
YOUR FIRST QUESTION ASKS FOR CLARIFICATION OF THE STATUS OF A LIEN CREATED BY A CERTIFICATE OF INDEBTEDNESS, AS PROVIDED IN 68 O.S. 230. THE CARDINAL RULE OF STATUTORY CONSTRUCTION IS TO INTERPRET THE STATUTORY LANGUAGE IN ACCORDANCE WITH THE PLAIN AND ORDINARY MEANING AND IMPORT OF THE LANGUAGE UNLESS THERE IS AN AMBIGUITY. JACKSON V. INDEPENDENT SCHOOL DISTRICT NO. 16 OF PAYNE COUNTY, 648 P.2D 26, 29 (OKLA.1982).
TITLE 68 O.S. 230 READS IN PERTINENT PART:
(TEXT OF STATUTE)
IN APPLYING THE RULE IN JACKSON TO THE ABOVE-REFERENCED STATUTE, IT APPEARS THAT THE PLAIN AND UNAMBIGUOUS LANGUAGE OF 68 O.S. 230 PROVIDES THAT THE FILING OF A CERTIFICATE OF INDEBTEDNESS BY THE TAX COMMISSION WILL HAVE THE "SAME FORCE AND EFFECT" AS A JUDGMENT IN THIS STATE. THE SIGNIFICANCE OF THIS PROVISION IS THAT IT ALLOWS THE TAX COMMISSION TO ENFORCE ITS CERTIFICATE OF INDEBTEDNESS IN THE SAME MANNER AVAILABLE TO JUDICIAL JUDGMENTS.
JUDGMENTS OBTAINED IN COURTS OF RECORD IN THIS STATE AND THROUGHOUT THE UNITED STATES BECOME LIENS ON THE REAL ESTATE OF THE JUDGMENT DEBTOR WITHIN A COUNTY AFTER A CERTIFIED COPY OF THE JUDGMENT AND AN AFFIDAVIT OF JUDGMENT IS FILED WITH THE COUNTY CLERK IN THAT COUNTY AS DESCRIBED IN 12 O.S. 706 (1991).
PURSUANT TO 12 O.S. 735 (1991), FOR SUCH LIENS TO REMAIN IN EFFECT, THEY MUST BE EXECUTED WITHIN FIVE YEARS OF RENDITION OF A JUDGMENT. THE JUDGMENT BECOMES UNENFORCEABLE AND CEASES TO OPERATE AS A LIEN UNLESS THE JUDGMENT CREDITOR FILES EITHER AN EXECUTION OR A GARNISHMENT SUMMONS IN THE COUNTY CLERK'S OFFICE BEFORE THE EXPIRATION OF THE FIVE-YEAR PERIOD, AS PROVIDED IN 12 O.S. 759(C)(2). A NEW FIVE-YEAR PERIOD BEGINS TO RUN