Oklahoma Code § 68-2824

Title 68. Revenue And Taxation: Special assistance in valuation of certain property
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Any county assessor may request special assistance from the
Oklahoma Tax Commission in the valuation of property which requires
specialized knowledge not otherwise available to the assessor's
staff.  Upon approval of such request, the Oklahoma Tax Commission
may assist the assessor in the valuation of such property in such
manner as the Oklahoma Tax Commission, in its discretion, considers
proper and adequate.

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