Oklahoma Code § 68-2926

Title 68. Revenue And Taxation: Property to be sold at public sale or under court order -
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Notice - Assessment.
If the property described in Section 125 of this act has not
been assessed for taxation for such year, then it shall be the duty
of the person having charge of such sale to notify the county
assessor in writing that such property is about to be sold and
request that he make an immediate assessment of such property for
taxation.  If the levy for such year has not been made, then the
levy for the next year just preceding shall be taken for the levy of
such year, and the taxes figured accordingly.

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