Oklahoma Code § 68-2897

Title 68. Revenue And Taxation: Homestead exemption - Laws relating to assessment of
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property not impaired.
No law relating to homestead exemption shall in any manner
affect, alter or impair any law relating to the assessment of
property, and each homestead which may be entitled to exemption
shall be assessed at its fair cash value, estimated at the price it
would bring at a fair voluntary sale as is provided by law.

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