Okla. Stat. tit. 19 § 764
The board of county commissioners shall have power and authority, where the assessment lists, assessment rolls, or abstracts thereof, or the tax lists, or tax rolls, or any part thereof, for any year or years have been lost or destroyed, as above set out, to cause another, or other, assessments of the taxable property in said county to be made for any such year or years, and in order to make such assessments and to make such assessment lists, rolls, or abstracts thereof, or tax lists, rolls, or abstracts thereof, the county commissioners may employ such number of deputy county assessors on the recommendation and nomination of the county assessor as in the judgment of the board of county commissioners will be necessary to make the assessment of the taxable property of the county and to prepare assessment lists, rolls, and abstracts thereof, and tax lists and tax rolls, in the shortest possible time that will be to the best interest of the county.
Okla. Stat. tit. 19, § 764