Oklahoma Code § 68-2827

Title 68. Revenue And Taxation: Book, records and materials to be maintained by county
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assessor.
Each county assessor shall keep such books and records as are
required by the rules and regulations of the Oklahoma Tax Commission
including, but not limited to, publications provided by the Oklahoma
Tax Commission to assist the assessor and appraisal staff in the
valuation of taxable property as required by law.

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