Oklahoma Code § 68-2819

Title 68. Revenue And Taxation: Determination of taxable value
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Taxable values of real and personal property shall be
established in accordance with the requirements of Sections 8, 8B
and 8C of Article X of the Oklahoma Constitution.  The county
assessor shall determine the taxable value of all taxable property
that the assessor is required by law to assess and value and shall
determine such taxable value in accordance with the requirements of
Sections 8, 8B and 8C of Article X of the Oklahoma Constitution.

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