Legal Opinion
Opinion No. (2011)
Oklahoma Attorney General Reports
Decided April 6, 2011Published
1Opinion of the Court
Dear Mr. Thompson,
This office has received your request for an official Attorney General Opinion in which you ask, in effect, the following question:
Does a personal property tax lien arising under 68 O.S. 2001 Supp. 2010, §§ 3102 and 3103, which is seven (7) years old or less, 1 have priority over a prior perfected security interest in personal property created pursuant to Article 9 of the Oklahoma Uniform Commercial Code?
A "security interest" is a consensual lien and is defined in the Oklahoma Uniform Commercial Code ("UCC"), 12A O.S. 2001 Supp. 2010, §§ 1-101 through 11-107, as "an interest…
2Cases cited7 opinions
- Broadway Clinic v. Liberty Mutual Insurance Co.Supreme Court of Oklahoma · 2006
- City of Durant v. CicioSupreme Court of Oklahoma · 2002
- Humphries v. LewisSupreme Court of Oklahoma · 2003
- First Nat. Bank v. YoungSupreme Court of Oklahoma · 1932
- Southwestern Commercial Capital, Inc. v. Cornett Packing Co.Supreme Court of Oklahoma · 2000
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