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. Added by Laws 1988, c. 162, § 19, eff. Jan. 1, 1992. Amended by Laws 1997, c. 304, § 5, emerg. eff. May 29, 1997.
Oklahoma Legal Code