Okla. Stat. tit. 19, § 19-765: Proclamation - Publication and posting - Persons holding

tax receipts - Duty.

In all such cases where the tax rolls and the records of the

county treasurer's office, pertaining to the taxes on any of the

property in the county, have been destroyed as aforesaid, the board

of county commissioners shall have power and authority to order and

direct, by proclamation in some weekly newspaper for three

successive issues and by posting one copy of said resolution and

proclamation on the front door of each and every school house in

said county, that all persons holding tax receipts for three (3)

years immediately prior to the first publication of said

proclamation, for the past three (3) years, shall be required to

present the same to the county treasurer, that he may give proper

credit for the taxes against said property, and upon a failure of

any person so to present said tax receipts within ninety (90) days

after publication and posting of such resolution or proclamation the

presumption shall be that the taxes for such year or years have not

been paid, and if such delinquent taxpayer shall fail within six (6)

months to make satisfactory proof to the board of county

commissioners that the taxes on such property have been paid, then

it shall be conclusively presumed that the taxes on such property

have not been paid prior to the time the records thereof were

destroyed.