Wheeler v. State ex rel. Oklahoma Employment Security Commission

IRWIN, Justice:

In 1956 two unemployment compensation tax warrants issued by the Oklahoma Employment Security Commission (Commission) were filed with the Tulsa County Court Clerk and entered on his judgment docket. Under 40 O.S.1951, § 224(h) 1 those tax warrants became a lien upon real property of the delinquent employer (appel-lees) against whom the tax warrants were issued. Commission never sought to enforce their liens against appellees’ property.

In 1981 appellees commenced a quiet title action against Commission to remove the tax lien upon their real property. Appel-lees proceeded on the…