Okla. Stat. tit. 19, § 19-764: Assessment lists and rolls - Replacing - Deputy county

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.