Okla. Stat. tit. 19, § 1248

As soon as the assessing ordinance is adopted, the county clerk shall prepare a book which shall be known as the road assessment record in which the clerk shall enter the names of each person holding title to the land to be assessed as ascertained from the records of the county, or in case the name of the record title holder is not known, a statement to that effect and description of the lot, tract, or subdivision, with a blank space for entering the amount of the assessment and with a suitable column for entering the payments which may be made from time to time on account of such assessment.