Okla. Stat. tit. 19, § 19-887: Annual assessment by county assessor

The county assessor must on or before the first Monday in May in

each year assess all the real property in the district to the

persons who own, claim, or have the possession or control thereof,

at its full cash value. He must prepare an assessment book, in

which must be listed all such property within the district in which

must be specified in separate columns under appropriate heads the

following:

1. The name of the person to whom the property is assessed. If

the name of the owner is not known to the assessor the property must

be assessed to "unknown owners".

2. Land or township, range, section or fractional section and

when such land is not a congressional division or subdivision, by

metes and bounds, or other description sufficient to identify,

giving an estimate of the number of acres.

3. Lots in any subdivision by giving the number and block

according to the system of numbering in the recorded plat of such

subdivision.

4. The cash value of real estate other than lots in any

subdivision.

5. The cash value of lots in any subdivisions.

6. The cash value of all improvements on the real estate.

7. The total value of the property after equalization.

8. Such other things as the board of directors may require.

Provided, however, that the assessment of any property in the name

of the wrong person shall in no way invalidate the assessment

thereon.