Oklahoma Code § 19-764

Title 19. Counties And County Officers: Assessment lists and rolls - Replacing - Deputy county
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assessors.
The board of county commissioners shall have power and
authority, where the assessment lists, assessment rolls, or
abstracts thereof, or the tax lists, or tax rolls, or any part
thereof, for any year or years have been lost or destroyed, as above
set out, to cause another, or other, assessments of the taxable
property in said county to be made for any such year or years, and
in order to make such assessments and to make such assessment lists,
rolls, or abstracts thereof, or tax lists, rolls, or abstracts
thereof, the county commissioners may employ such number of deputy
county assessors on the recommendation and nomination of the county
assessor as in the judgment of the board of county commissioners
will be necessary to make the assessment of the taxable property of
the county and to prepare assessment lists, rolls, and abstracts
thereof, and tax lists and tax rolls, in the shortest possible time
that will be to the best interest of the county.

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