Burroughs v. State Ex Rel. Commissioners of Land Office

I think we should hold that the statute, 82 O. S. 1941 § 338, specifically and definitely fixes the status of the lien of special assessments for drains and ditches, “to which only the lien of the state, county and municipality for taxes shall be paramount,” as therein stated. This provision, first enacted as part of chapter 30, S. L. 1907-08, is clear and plain. It was carried forward without change in chapter 15, S. L. 1909, and in chapter 27, Revised Laws of 1910, and in chapter 166, S. L. 1913, and in section 6065 of Compiled Oklahoma Statutes 1921, and in section 13027, Oklahoma Statutes…