Okla. Stat. tit. 68 § 2912
Current through Laws 2024, c. 453.
As between grantor and grantee of any land where there is no express agreement as to who shall pay the taxes that may be assessed thereon, taxes on any real estate shall become a lien on such real estate on October 1 of each year, and if such real estate is conveyed after said date the grantor shall pay such taxes, and if conveyed on or prior to October 1st of such year the grantee shall pay such taxes.
Okla. Stat. tit. 68, § 2912