Okla. Stat. tit. 68, § 68-2873
This is the official text of Okla. Stat. tit. 68, § 68-2873, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Board of tax rolls corrections - Modification of
Official statutory text
valuation of property.
The board of tax roll corrections shall be authorized to modify
a valuation of property in accordance with the standards prescribed
by or for a purpose authorized by Section 71 of this act
irrespective of whether or not the valuation so modified has been
affected by an order of the State Board of Equalization for purposes
of equalizing assessments within a county or between the several
counties as authorized by law. Any modification by the board of tax
roll corrections to a value that has been modified as a result of an
order by the State Board of Equalization shall be reported to the
Oklahoma Tax Commission. The Oklahoma Tax Commission shall
determine the impact, if any, that the modification made by the
board of tax roll corrections has upon equalization within the
county or between the several counties and shall make
recommendations to the State Board of Equalization for any action
required.
The board of tax roll corrections shall be authorized to modify
a valuation of property in accordance with the standards prescribed
by or for a purpose authorized by Section 71 of this act
irrespective of whether or not the valuation so modified has been
affected by an order of the State Board of Equalization for purposes
of equalizing assessments within a county or between the several
counties as authorized by law. Any modification by the board of tax
roll corrections to a value that has been modified as a result of an
order by the State Board of Equalization shall be reported to the
Oklahoma Tax Commission. The Oklahoma Tax Commission shall
determine the impact, if any, that the modification made by the
board of tax roll corrections has upon equalization within the
county or between the several counties and shall make
recommendations to the State Board of Equalization for any action
required.
Status: in_force · Read it on the official government site
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