Okla. Stat. tit. 68, § 68-2834

A. Whenever a legal subdivision of land, or any lot or

subdivision, is owned by two or more persons in severalty and the

description of one or more parts or parcels thereof cannot, in the

judgment of the county assessor, be made sufficiently certain and

accurate for the purpose of assessment and taxation, without noting

the metes and bounds of the same, he shall make his report thereof

to the board of county commissioners of his county, setting forth

the description of the legal subdivision, with his request that the

same be surveyed and platted in conformity with this section.

B. When so requested the board of county commissioners shall

cause a survey and plat to be made of such tract of land by a

competent person selected by the board of county commissioners,

which plat shall describe said tract and any other subdivisions of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1170

the smallest legal subdivision of which the same is a part,

conforming as nearly as possible to the present location of the

separate lots, parcels, subdivisions, highways and easements as

shown by the records of the county clerk and county assessor,

numbering them by progressive numbers, setting forth the courses and

distances, the number of acres, and such other memoranda as is

necessary; and description of such lots and subdivisions according

to number and designation thereon as shown by said plat shall be

deemed a sufficient description for all purposes, inclusive of

transfer, by reference thereto.

C. Said plat shall be certified to by the person making the

survey as correct and when so certified shall be submitted to the

board of county commissioners for approval; and when endorsed with

the approval of the board it shall be signed and acknowledged by the

chairman thereof and filed for record with the county clerk and

shall be known as commissioners' plat of the tract or subdivision

therein designated, and when so executed and filed shall have the

same effect as if executed, acknowledged, and filed by the owners

thereof.

D. Whenever each of the legal subdivisions comprising an entire

quarter section of land is so owned by two or more persons in

severalty, said entire quarter section may be ordered surveyed and

platted in one plat as provided by the preceding provisions of this

section.

E. The costs and expenses of such plat, survey and record shall

be ordered paid by the board of county commissioners out of the

county general fund.