Okla. Stat. tit. 68, § 68-2843

A. If any personal property is not listed with the county

assessor on or before March 15th of any year, the county assessor

shall proceed, as soon as the omission is discovered, to ascertain

and estimate from the best information obtainable, the amount and

value of such property, and shall list and assess the same in the

name of the owner thereof if such owner be known. If the owner is

unknown the property may be listed and assessed in the name of the

person in charge of such property as agent, or it may be listed and

assessed to "unknown owner"; and the failure of the county assessor

to ascertain the true owner shall not invalidate the assessment.

B. If any person, firm, association or corporation has any

property belonging to others under his control or charge or in his

possession, as warehouseman, factor, bailee, agent, employee or

otherwise, he shall, upon written request of the county assessor or

county board of equalization, make report, under oath, of the amount

and ownership of such property, and upon refusal, neglect or failure

to make such report, such person, firm, association or corporation

shall be personally liable for the taxes on such property.

C. No assessment of personal property not listed with the

county assessor shall become final until ten (10) days after the

county assessor has mailed to the last-known address of the person,

firm, association, corporation or company he believes to be the

owner, or to the person in charge of such property, a copy of the

assessment sheet upon which such property is listed, and which

assessment sheet shall show a reasonable itemization and description

of the property assessed and the value thereof, and shall show that

the list and assessment was made by the county assessor.