Anyone know whether sale of property for unpaid ad valorem taxes cuts off a municipal mowing lien?  I am aware that in a foreclosure sale the mowing lien has priority similar to taxes but have never looked at this issue.

Jonathan E. Miller
City Attorney
City of Mustang
1501 N. Mustang Road
Mustang, Oklahoma 73064
Telephone: (405) 376-7746
Facsimile: (405) 376-7721

This email is sent by the City Attorney and may contain information that is privileged or confidential. If you received this email in error, please notify the sender by reply email and delete the email and any attachments.  If you are a and officer, employee or agent of the City of Mustang, you should not share this email with others.  Sharing this email may result in a loss of the attorney-client privilege.

11-22-111
6. If payment is not made within thirty (30) days from the date of the
mailing of the statement, then within the next thirty (30) days, the
municipal clerk shall forward a certified statement of the amount of the
cost to the county treasurer of the county in which the property is located
and the same shall be levied on the property and collected by the county
treasurer as other taxes authorized by law. Once certified by the county
treasurer, payment may only be made to the county treasurer except as
otherwise provided for in this section. In addition 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, and the lien shall continue
until the cost shall be fully paid. At the time of collection the county
treasurer shall collect a fee of Five Dollars ($5.00) for each parcel of
property. The fee shall be deposited to the credit of the general fund of
the county. If the county treasurer and the municipality agree that the
county treasurer is unable to collect the assessment, the municipality may
pursue a civil remedy for collection of the amount owing and interest
thereon by an action in person against the property owner and an action in
rem to foreclose its lien against the property. A mineral interest, if
severed from the surface interest and not owned by the surface owner, shall
not be subject to any tax or judgment lien created pursuant to this section.
Upon receiving payment, if any, the municipal clerk shall forward to the
county treasurer a notice of such payment and directing discharge of the
lien; and

I would argue that the lien should be collected in a tax sale since it
should be collected as other taxes and is co-equal with ad valorem taxes.
Ray

-----Original Message-----
From: Jon Miller
Sent: Tuesday, April 19, 2022 5:38 PM
To: oama (oama@lists.imla.org)
Subject: [Oama] CONSEQUENCE OF TAX SALE ON FILED MOWING LIEN

Anyone know whether sale of property for unpaid ad valorem taxes cuts off a
municipal mowing lien?  I am aware that in a foreclosure sale the mowing
lien has priority similar to taxes but have never looked at this issue.

Jonathan E. Miller
City Attorney
City of Mustang
1501 N. Mustang Road
Mustang, Oklahoma 73064
Telephone: (405) 376-7746
Facsimile: (405) 376-7721

This email is sent by the City Attorney and may contain information that is
privileged or confidential. If you received this email in error, please
notify the sender by reply email and delete the email and any attachments.
If you are a and officer, employee or agent of the City of Mustang, you
should not share this email with others.  Sharing this email may result in a
loss of the attorney-client privilege.

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