Okla. Stat. tit. 68, § 68-2933: Property sold or removed from county before delivery of

tax rolls - Assessment.

If, before the county assessor has delivered the tax rolls to

the county treasurer property subject to taxation is sold or seized,

so as to jeopardize the collection of the tax thereon, or is

attempted to be removed from the county, as hereinbefore mentioned,

the county assessor shall furnish the county treasurer the

assessment on such property, and the county treasurer shall at once

levy on the property so returned to him the percentage of tax levied

in the county for the previous year, and collect the same as

hereinbefore provided. If the tax rolls for the year have come into

the possession of the county treasurer, then if such property be not

listed therein, the county treasurer shall enter the same on the tax

rolls and levy thereon the same percentage of tax that is levied in

the county for the year, and the county treasurer shall then collect

the taxes so levied as in other cases.