Okla. Stat. tit. 19 § 765
In all such cases where the tax rolls and the records of the county treasurer's office, pertaining to the taxes on any of the property in the county, have been destroyed as aforesaid, the board of county commissioners shall have power and authority to order and direct, by proclamation in some weekly newspaper for three successive issues and by posting one copy of said resolution and proclamation on the front door of each and every school house in said county, that all persons holding tax receipts for three (3) years immediately prior to the first publication of said proclamation, for the past three (3) years, shall be required to present the same to the county treasurer, that he may give proper credit for the taxes against said property, and upon a failure of any person so to present said tax receipts within ninety (90) days after publication and posting of such resolution or proclamation the presumption shall be that the taxes for such year or years have not been paid, and if such delinquent taxpayer shall fail within six (6) months to make satisfactory proof to the board of county commissioners that the taxes on such property have been paid, then it shall be conclusively presumed that the taxes on such property have not been paid prior to the time the records thereof were destroyed.
Okla. Stat. tit. 19, § 765