68 O.S. 24305 NOR 68 O.S. 24306 APPEARS TO CREATE ANY PERSONAL LIABILITY ON THE PART OF ANY SUCCESSOR IN INTEREST TO-THE TITLE TO THE PROPERTY, IT IS DIFFICULT TO ASCERTAIN UNDER WHAT THEORY THE OKLAHOMA COUNTY TREASURER IS REQUIRING (ASSUMING THE AUDITOR'S OFFICE HAS RECEIVED ACCURATE INFORMATION) THE PERFECTED SECURITY INTEREST HOLDER TO SATISFY TAX LIENS ON ALL OTHER PROPERTY FOR WHICH HE OR SHE HOLDS TITLE, IN ORDER TO OBTAIN RELEASE OF THE LIEN ON A PARTICULAR MOBILE HOME. IN FACT, SUCH A PRACTICE WOULD SEEM TO INVITE SOME SERIOUS LEGAL REPERCUSSIONS.
THE PURPOSE OF 68 O.S. 24411(E), NOTED ABOVE, IS SIMPLY TO AUTHORIZE THE SECURED PARTY TO SATISFY THE TAX LIABILITY ON THE MOBILE HOME, WHICH MAY HAVE BEEN LISTED EITHER AS REAL PROPERTY OR AS PERSONAL PROPERTY, WITHOUT BEING REQUIRED TO SATISFY ANY TAX LIEN RELATING TO THE REAL PROPERTY OR IMPROVEMENTS ON WHICH THE MOBILE HOME WAS LOCATED.
AS I MENTIONED EARLY ON, THE FOREGOING IS SIMPLY MY INITIAL CONCLUSION BASED ON THE PROBLEM AS I UNDERSTAND IT. I WOULD GREATLY APPRECIATE YOUR REVIEWING THE FACTS AND LAW TO DETERMINE WHETHER IN FACT THERE IS A PROBLEM IN OKLAHOMA COUNTY, AND IF SO, WHETHER YOU AGREE WITH MY CONCLUSIONS. IF, IN FACT, OKLAHOMA COUNTY IS THE ONLY COUNTY IN WHICH THERE IS A PROBLEM, THERE IS LITTLE TO BE SERVED BY A FORMAL OPINION.
(SUSAN BRIMER LOVING)