{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2870","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2870","heading":"Destruction or loss of tax lists, rolls or abstracts","body":"A. In case of the destruction or loss of tax lists, rolls or\n\nabstracts, or any portion thereof, of any county of this state,\n\nafter the assessments have been adjusted by the county board of\n\nequalization according to law, and before the taxes have become\n\ndelinquent according to law, it shall be the duty of the county\n\nassessor with the approval of the board of county commissioners of\n\nthe county in which said loss or destruction shall occur, within\n\nninety (90) days after such loss or destruction, to appoint special\n\ndeputy assessors, whose duty it shall be to assist the county\n\nassessor in reassessing all taxable property of said county, or such\n\nportion thereof, the tax records of which have been lost or\n\ndestroyed as aforesaid, in the manner and form provided by law.\n\nBefore entering upon the duties of such appointment, such special\n\ndeputy assessors shall qualify before the county assessor as\n\nprovided by law for the qualification of deputy assessors, and such\n\nspecial deputy assessors shall receive the same compensation for\n\ntheir services, as other personnel in such assessor's office for\n\neach day actually employed. The original assessment, the record of\n\nwhich is lost, shall, in the new assessment, be followed and adopted\n\nas far as practicable.\n\nB. The county assessor shall, within ten (10) days after the\n\nappointment of the special deputies, proceed to make out and deliver\n\nto the county board of equalization the assessment rolls of the\n\ncounty as provided by law. The county board of equalization shall\n\nmeet within ten (10) days after the delivery of the assessment rolls\n\nto it, which assessment rolls and lists shall be received by said\n\nboard and corrected so as to correspond, as nearly as may be, to the\n\noriginal rolls and lists lost or destroyed.\n\nC. The county assessor shall, within thirty (30) days after the\n\ndate of the meeting of the county board of equalization required by\n\nthis section, make out and file with the treasurer of said county,\n\nan abstract of the special assessment herein provided. Such\n\nassessment, and the assessment lists, assessment rolls, tax rolls\n\nand abstracts, when so made and filed shall, in all respects, be of\n\nthe same force and effect as if made at the regular assessment, and\n\nshall have the same effect and value as evidence, as the lists,\n\nassessment rolls, tax rolls, and abstracts lost or destroyed; and\n\nthe rates of taxation shall in no case be changed or varied from\n\nthose theretofore fixed for the year covered by such restored\n\nrecords. In such cases no penalty shall attach for nonpayment of\n\ntaxes until at least ninety (90) days after the said abstract is\n\nfiled with the county treasurer.\n\nD. In all cases contemplated in, and covered by this section,\n\nthe Oklahoma Tax Commission shall provide for the use of said county\n\nassessor and special deputy assessors, upon the requisition or\n\nrequest of the board of county commissioners of the county, all\n\nnecessary notices, blank forms, lists and instructions and forward\n\nthe same to the county assessor of said county.\n\nE. In all cases where duplicates or copies of the assessment\n\nrolls and tax rolls for the year involved can be reproduced from the\n\nland list or other available records, if the said county assessor\n\nand the board of county commissioners shall determine that said\n\nreproduced roll is correct, and upon the verification of the same by\n\nthe persons who made such assessment, or other person competent to\n\nmake such verification, such reproduced assessment roll shall be\n\naccepted in lieu of the special assessment herein required.\n\nF. Upon the receipt by the county treasurer of the county\n\nassessor's abstract of the tax roll, all persons who have\n\ntheretofore paid the whole or any part of the tax chargeable against\n\nthem for the year involved may, within sixty (60) days, present\nperson competent to\n\nmake such verification, such reproduced assessment roll shall be\n\naccepted in lieu of the special assessment herein required.\n\nF. Upon the receipt by the county treasurer of the county\n\nassessor's abstract of the tax roll, all persons who have\n\ntheretofore paid the whole or any part of the tax chargeable against\n\nthem for the year involved may, within sixty (60) days, present\n\ntheir receipts to the county treasurer who shall credit them upon\n\nthe proper record with the amount of taxes so paid.\n\nG. For the purpose of performing the extraordinary duties\n\nprovided by this section, the county assessor and county treasurer\n\nshall be empowered, with the consent and under the direction of the\n\nboard of county commissioners, to employ such additional deputies as\n\nmay be necessary to enable them to perform the duties required by\n\nthis section within the period herein limited.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"8341600a36e17e37ff9e51f2139a52352c771124b757b42cde2994aedd3e2583","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2869","next":"us-ok/okla.-stat.-tit.-68-68-2871"},"notice":"GroundRules: Original legal text. Not legal advice."}