HB 2229 Summary

• Amends 68 O.S. 2011, Sections 3102 and 3103 to clarify that personal property tax liens are deemed perfected upon their placement on the personal property tax lien docket, rather than at a different time.

• County treasurer must mail notice to delinquent taxpayers and publish a general notice in a newspaper within 60 days after taxes become delinquent as of April 1, with placement on the lien docket occurring within 30 days of publication.

• Personal property tax liens are superior to all other liens, conveyances, or encumbrances filed after the lien docket placement and remain valid for 7 years from the date of the tax lien, except as otherwise provided.

• Allows county treasurers to release liens on real property of a business for sale purposes if all excess proceeds are paid toward the delinquent personal property taxes, while the lien remains valid as to all other taxpayer property.

• Act becomes effective November 1, 2015.