A. If any taxpayer against whom the Tax Commission has assessed taxes, penalties, or interest pursuant to any tax law of the Osage Nation, as described in Section 1-151 of this Title, fails to file a timely appeal to the Tax Commission within thirty (30) days next following such an assessment or fails to file a timely appeal to the Osage Nation Court of a final decision or administrative determination of the Tax Commission, as authorized by the provisions of Section 1-105 of this Title, then the assessment and/or final decision or administrative determination of the Tax Commission, without further action of the Tax Commission, shall become final and absolute.

B. In all instances where the proposed assessment of taxes, penalties or interest has been permitted to become final, a certified copy of the assessment may be filed in the office of the Court Clerk for the Osage Nation Court, and upon being so filed, the Court Clerk shall enter the same upon the judgment docket in the same manner as provided for civil judgments. When an assessment is so filed and docketed, it shall have the same force and be subject to the same law as a judgment of the Osage Nation Court, and accordingly it shall constitute a lien on any property of the taxpayer located within the jurisdiction of the Osage Nation; and execution may issue and proceedings in aid of execution may be had the same as on civil judgments of the Osage Nation Court. The remedies provided in this paragraph shall be in addition to other remedies provided by the Osage Nation. ONCA 06-10, eff. Sept. 29, 2006; ONCA 14-83, eff. Nov. 24, 2014.