Oklahoma Code § 19-180.59

Title 19. Counties And County Officers: County assessor's certificate controlling as to
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valuations.
The gross assessed total tangible property valuation for ad
valorem tax purposes in each county, or service-ability factor,
shall be determined from the county assessor's certificate of such
valuations as filed with the excise board of the county for the
purpose of computation of ad valorem tax levies of each year, and no
subsequent amendments thereto to effect an increase or decrease in
such valuations shall have any effect for such year whatsoever.

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