Okla. Stat. tit. 68, § 68-2926: Property to be sold at public sale or under court order -

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.